e-journal

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

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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

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 5 No. 2, 2009 pp. 168-196

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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