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New Public Management between reality and illusion: Analysing the validity of performance-based budgeting

Mauro, Sara Giovanna and Cinquini, Lino and Pianezzi, Daniela (2019) 'New Public Management between reality and illusion: Analysing the validity of performance-based budgeting.' The British Accounting Review. ISSN 0890-8389 (In Press)

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Abstract

Drawing from the theoretical insights of pragmatic constructivism, this paper aims to explain the difficulties faced by organizational actors in the translation of performance-based budgeting (PBB) into practice. The dichotomy of reality and illusion at the centre of pragmatic constructivism sheds light on the limitations and shortcomings that characterize the implementation of a business-like practice introduced as a component of the reform movement known as New Public Management (NPM). The paper investigates the case of an Italian Ministry through the analysis of interviews, policy documents, and governmental reports. The analysis shows that a failed integration of communication, values and aims between actors and an illusionary analysis of factual possibilities constrain the construction of causalities, hence jeopardizing the successful implementation of the performance-based budgeting reform. Rather than engaging in a co-authoring process, the actors are left with illusionary constructs that, while providing the appearance of a compliant organization, fail to produce the desired changes.

Item Type: Article
Uncontrolled Keywords: New Public Management, Pragmatic constructivism, Performance based budgeting, Public sector
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 08 Mar 2019 13:06
Last Modified: 12 Apr 2019 09:15
URI: http://repository.essex.ac.uk/id/eprint/24165

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