Embracing the Perks of Faulty Roadmaps: A Literature Review of Sociological Perspectives on Budgeting*

IF 0.9 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2025-03-25 DOI:10.1111/1911-3838.12394

Kai DeMott

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引用次数: 0

Abstract

This literature review provides an overview of sociological perspectives on budgeting. The organizational relevance of budgeting has made it the subject of many perspectives and comprehensive reviews. However, the “niche” of sociological budgeting research deserves more attention as it helps us understand how and why budgets thrive—not necessarily by providing direction, but precisely because they offer faulty roadmaps that evoke conflict, human interaction, individual reflection, power struggles, and change. The study reviews 115 publications concerned with these social dynamics of budgeting. The analysis is structured along Czarniawska-Joerges and Jacobsson's (1989, Accounting, Organizations and Society 14(1), 29–39) discussion of three interrelated social functions of budgeting: a symbolic performance, a means of communication, and an expression of values. Based on this analysis, the study endorses sociological perspectives as a fruitful and often underrepresented resource to advance the discussion of the benefits and drawbacks of budgeting, identifying promising areas for future research that remain largely underexplored.

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拥抱错误路线图的好处：关于预算的社会学观点的文献综述*

这篇文献综述提供了关于预算的社会学观点的概述。预算编制的组织相关性使它成为许多观点和全面审查的主题。然而，社会学预算研究的“利基”值得更多的关注，因为它帮助我们理解预算是如何以及为什么繁荣的——不一定是通过提供方向，但恰恰是因为它们提供了错误的路线图，引发了冲突、人际互动、个人反思、权力斗争和变革。这项研究审查了115份有关预算编制的社会动态的出版物。分析是按照Czarniawska-Joerges和jacobson（1989，会计，组织和社会14(1),29-39）讨论预算的三个相互关联的社会功能构建的：象征性表现，沟通手段和价值表达。基于这一分析，该研究认可社会学观点作为一种富有成效且经常被低估的资源，以推动对预算的利弊的讨论，确定未来研究的有希望的领域，这些领域仍未得到充分探索。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.