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A structuration theory perspective on the institutional change in Higher Education sector

Abdaless, S. and Yang, J. ORCID: (2015) A structuration theory perspective on the institutional change in Higher Education sector. In: British Academy of Mangement Conference, 8 - 10 September 2015, Portsmouth, UK.

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Budgeting system has been traditionally viewed as a control mechanism rather than a communication tool to facilitate the institutionalisation of organisational change. A good budgeting system not only reflects the organisational reality but also socially constructs the reality. This paper uses the structuration perspective to understand budget-related behaviour in a UK research-intensive university and especially, study the role of budgeting system in achieving organisational sustainability. Giddens’ structuration theory offers a valuable framework for the study of the duality of structure and emphasises on the structural properties of social systems. Based on the semi-structured interviews with top management and budget holders, it is concluded that in this specific context, budgeting system may place a significant role in establishing and legitimising institutional change.

Item Type:Conference or Workshop Item (Paper)
Divisions:Henley Business School > Business Informatics, Systems and Accounting
ID Code:45564

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