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

Ahrens, T.; Ferry, L.

doi:10.1016/j.mar.2016.11.001

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

Ahrens, T.; Ferry, L.

Authors

T. Ahrens

Professor Laurence Ferry laurence.ferry@durham.ac.uk
Professor

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.

Citation

Ahrens, T., & 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, 12-21. https://doi.org/10.1016/j.mar.2016.11.001

Journal Article Type	Article
Acceptance Date	Oct 31, 2016
Online Publication Date	Nov 18, 2016
Publication Date	Mar 1, 2018
Deposit Date	Nov 2, 2016
Publicly Available Date	Nov 18, 2018
Journal	Management Accounting Research
Print ISSN	1044-5005
Publisher	Elsevier
Peer Reviewed	Peer Reviewed
Volume	38
Pages	12-21
DOI	https://doi.org/10.1016/j.mar.2016.11.001
Public URL	https://durham-repository.worktribe.com/output/1394543

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Publisher Licence URL
http://creativecommons.org/licenses/by-nc-nd/4.0/

Copyright 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/