在预算程序的边界上进行休战(重建)

IF 1.3 Q3 BUSINESS
Samantha Luiza DE Souza Broman, Sandra Regina DA ROCHA-PINTO
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引用次数: 0

摘要

目的本研究旨在为常规动力学文献和组织过程实践做出贡献。主要目标是确定组织成员在预算编制程序的边界上(重新)构建truces的不同方式,在这些边界上,(重新)计划面临稀缺资源,因此需要修改程序。设计/方法论/方法本研究采用现象学理论方法论的方法,从过程的角度进行研究。来自17家公司的22名专业人士接受了关于预算编制经验的采访。在概念图上系统地组织了三个概念和六个解释维度,为三个新命题提供了见解。研究发现,休战(重建)有三个概念:“权力服从”是指对削减预算的集中命令的服从行为;“谨慎同化”解释了一些特定的惯例是如何避免资源减少的;“参与性互动”代表为超越常规边界的谈判作出详尽和参与性的努力。还提出了三个理论命题:“系统复杂性意识”可能会加强谈判的论据;“团队关系网络的集体配置”强化了集体属性;“基于社会的学习”可以通过休战(重建)来发展。研究的局限性/含义Jorgüen Sandberg于2000年将现象学方法引入组织研究,他认为不能保证概念涵盖了现象的所有不同形式。实际意义在组织中实施这些发现可以提高对日常生态和分散决策的承诺,并对财务计划有责任感。社会影响这项研究鼓励资源使用的透明度和成本效益。独创性/价值这项研究提供了关于日常休战的先进知识,同时涵盖了休战的生态学。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Truces (re)construction at the boundaries of budgeting routines
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.
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来源期刊
CiteScore
3.30
自引率
5.00%
发文量
22
审稿时长
30 weeks
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