Budgeting « as practice » in a public agency

Le budget « as practice » dans une agence publique

Samir El Baz () and Frédéric Gautier
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Frédéric Gautier: CERAPS - Centre d'Etudes et de Recherches Administratives, Politiques et Sociales - UMR 8026 - Université de Lille - CNRS - Centre National de la Recherche Scientifique

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Abstract: Since 1998, under the impetus of New Public Management, fundamental reforms happened in France including an Organic Law on the Finance Act. The annual budget is structured around missions, programs and actions, expressed in terms of measurable outputs (Jones and al. 2013). In this paper we outline a distinctive practice theory approach in order to explore what budgeting process "as practice" may be. We mobilize previous studies which explore management accounting "as practice" (Ahrens and chapman, 2007; Mouristen, 1999; Jorgensen and Messner, 2010). This article explores the relationship between budgeting process and programming (strategy) in a public agency namely "Health Agency" and actors who are involved in budgeting process.

Keywords: practice theory; public sector; théorie de la pratique; budget; secteur public (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900507
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01900507

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