Experiencing institutionalization: the development of new budgets in the UK devolved bodies

Abstract

Purpose

This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in organizational response to seemingly similar institutional pressures; and politicians' cognition of accounting numbers.

Design/methodology/approach

The paper uses neo‐institutional theory to examine the planning and budgeting documents of the devolved bodies and material gathered from semi‐structured interviews.

Findings

The findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting numbers present only in the last stage whereby time‐bounded targets are formulated and used to assess achievements. Because of the negotiations around the diverging interests of actors, the translation process is neither linear nor stable.

Originality/value

The paper contributes to the literature by: examining the emergence and use of new accounting and budgeting systems in political organizations; understanding the experience of institutionalization of accounting practices; and exploring the impact of accounting reform on political deliberation and joined‐up government.

Citation

Ezzamel, M., Hyndman, N., Johnsen, Å., Lapsley, I. and Pallot, J. (2007), "Experiencing institutionalization: the development of new budgets in the UK devolved bodies", Accounting, Auditing & Accountability Journal, Vol. 20 No. 1, pp. 11-40. https://doi.org/10.1108/09513570710731191