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Institutional entrepreneurship, practice memory, and cultural memory : choice and creativity in the pursuit of endogenous change of local authority budgeting.

Ahrens, T. and Ferry, L. (2018) 'Institutional entrepreneurship, practice memory, and cultural memory : choice and creativity in the pursuit of endogenous change of local authority budgeting.', Management accounting research., 38 . pp. 12-21.

Abstract

This paper explores how a lower government organisation can act as an institutional entrepreneur. It builds on recent public sector budgeting research that identified the endogenisation of budget rules as an important element of institutional entrepreneurship. Inspired by a Wittgensteinian practice theory we identify rules as one element of budget practices and proceed to investigate the endogenisation of another element, termed teleoaffective structure. It refers to the objectives and ends of a practice and the moods and emotions with which they tend to be associated. We develop our argument with reference to two innovative accounting practices developed by Newcastle City Council in order to address radical cutbacks of their central government grants. We emphasise the historical dimension of the endogenisation of teleoaffective structure and show in particular the potential significance of practice memory and cultural memory for shaping teleoaffective structure.

Item Type:Article
Full text:(AM) Accepted Manuscript
First Live Deposit - 02 November 2016
Available under License - Creative Commons Attribution Non-commercial No Derivatives.
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Status:Peer-reviewed
Publisher Web site:https://doi.org/10.1016/j.mar.2016.11.001
Publisher statement:© 2016 This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
Record Created:02 Nov 2016 12:05
Last Modified:18 Nov 2018 00:50

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