Truces (re)construction at the boundaries of budgeting routines

Samantha Luiza de Souza Broman and Sandra Regina da Rocha-Pinto

RAUSP Management Journal, 2023, vol. 58, issue 1, 39-54

Abstract: Purpose - This study aims to contribute to routine dynamics literature and organization process practices. The main objective is to identify different ways organizational members (re)construct truces at the boundaries of budgeting routines where (re)plannings face scarce resources and, consequently, require modifications in routines. Design/methodology/approach - The research adopted the phenomenographic theoretical-methodological approach to investigate from a process perspective. Twenty-two professionals from 17 companies were interviewed about their experiences with budgeting. Three conceptions and six explanatory dimensions were organized systematically on a conceptual map, which provided insights for three new propositions. Findings - Three conceptions about truce (re)construction were found: “authority subjection” denotes an obedient behavior toward centralized orders for budget cuttings; “prudent assimilation” explains how some specific routines are preserved from resource reduction; and “participatory interactions” stand for exhaustive and participative efforts for negotiations beyond routine frontiers. Three theoretical propositions are also presented: “awareness of systemic complexity” may strengthen arguments for negotiations; “team’s collective configuration of relationship networks” reinforces collective attributes; and “social-based learning” may be developed through truce (re)construction. Research limitations/implications - Jorgüen Sandberg, who brought the phenomenographic approach to Organization Studies in 2000, stances that it is not assured that conceptions cover all varied forms of the phenomenon. Practical implications - Implementing these findings in organizations may improve commitment to ecology of routines and decentralized decisions with a sense of responsibility for financial plans. Social implications - This study encourages transparency and ideas for cost-efficient resource use. Originality/value - This study provides advance knowledge about truce in routines while encompassing its ecology.

Keywords: Organizational routines; Truce; Interdependencies; Budgeting; Process perspective; Procedural perspective (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:rauspp:rausp-02-2022-0074

DOI: 10.1108/RAUSP-02-2022-0074

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