Budgetary practices and accountability habitus

摘要: This paper is the first of several emanating from a study relationship between accounting, governance and accountability in local government UK. A grounded theory methodology was used to discover participants' perceptions these phenomena four UK organisations. The budget system found be most important organizational process with respect this focuses on core discovered budgetary practices perceptions. way which perceived were quite distinct each case studies. developed studies explain differences. Bourdieu's concept habitus further develop suggest more formal theory.