When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment

摘要: Drawing on a framework of deinstitutionalization, this study explores the abandonment budgeting through multiple-case four companies. The findings illustrate how number antecedents to deinstitutionalization acted in each setting and show that was only achieved skillful agency by dominant insiders construct need manage for change. In addition, an interesting finding is two companies reversed re-introduced traditional budgeting. This explained highlighting role remnants formerly institutionalized practices demonstrating importance administrative cultural controls which can support central control practice first place. Overall, research extends previous studies analyzing taken-for-granted at micro level giving more agentic account its processes.