The appropriateness of tight budget control in public sector organizations ...
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This article we hypothesize that when public sector organizations face budget turbulence, the implementation of tight budget control is a functional ...
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ManagementAccountingResearch25(2014)271–283ContentslistsavailableatScienceDirectManagementAccountingResearchjournalhomepage:www.elsevier.com/locate/marTheappropriatenessoftightbudgetcontrolinpublicsectororganizationsfacingbudgetturbulenceTobiasJohanssona,∗,SvenSiverbobaÖrebroUniversitySchoolofBusiness,SE70182Örebro,SwedenbKarlstadBusinessSchool,KarlstadUniversity,SE65188Karlstad,SwedenarticleinfoKeywords:ManagementcontrolTightbudgetcontrolCostcontrolBudgetdeviationPublicsectorabstractInthepublicsector,budgetdeviationsareanimportantperformancedimension.Becauseofpoliticalandinstitutionalpressures,itiscrucialthatpublicsectororganizationsneitheroverspend,norunderspend.Budgetdeviationsactualizetheissueoftightbudgetcontrol.Inthisarticlewehypothesizethatwhenpublicsectororganizationsfacebudgetturbulence,theimplementationoftightbudgetcontrolisafunctionalresponsethatincreasesthelike-lihoodofmeetingbudgettargets.Ourstudy,combiningsurveyandarchivaldatafrom196Swedishmunicipalities,confirmsourhypothe...
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