Agency and structure in budgeting: Thesis, antithesis and synthesis
Eksa Kilfoyle and
Alan J. Richardson
CRITICAL PERSPECTIVES ON ACCOUNTING, 2011, vol. 22, issue 2, 183-199
The accounting literature has used agent-centered and structure-centered theories to explain the design, operation and consequences of budgeting systems. These perspectives have traditionally been presented as alternative and mutually exclusive approaches to understanding budgeting phenomena – as thesis and antithesis. We return to Macintosh and Scapens’ (1990) call to reexamine the relationship between agency and structure in management accounting research and explore the emerging synthesis that could provide new directions for research on budgeting.
References: View references in EconPapers View complete reference list from CitEc
Citations View citations in EconPapers (11) Track citations by RSS feed
Downloads: (external link)
Full text for ScienceDirect subscribers only
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:22:y:2011:i:2:p:183-199
Access Statistics for this article
CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron
More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier
Bibliographic data for series maintained by Dana Niculescu ().