Performance management, budgeting, and legitimacy‐based change in educational organisations

Carolyn Fowler

Journal of Accounting & Organizational Change, 2009, vol. 5, issue 2, 168-196

Abstract: Purpose - The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and explain why they occurred using an institutional theory framework. In doing so, it will provide an understanding of past budgeting and performance measurement and reporting practice, as well as consider the policy implications for the contemporary public‐provided primary education system. Design/methodology/approach - The paper uses a historical archival‐based case study approach. Findings - The historical evidence suggests that from 1844 until 1859 budgeting and performance management practices in educational organisations changed as the provision and control of education moved from not‐for‐profit community‐based organisations to become a predominantly public function. The budgeting, inspection and performance management practices and changes observed in the primary education providers were directly related to their need to obtain legitimacy and procure resources. Practical implications - The detailed information regarding historical budgeting and performance management practices provides rich background material for researchers as well as suggesting that split responsibility and control between the community and government for education creates a tension between the two controlling bodies. Originality/value - This paper is the first study of internal accounting and performance reporting practices in a mid‐nineteenth century New Zealand education context.

Keywords: Performance management; Budgetary control; Educational institutions; Accounting history; New Zealand (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:18325910910963427

DOI: 10.1108/18325910910963427

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