Budgeting for gold or profit? A case study on budget uses within a Swedish elite ice hockey organisation
Sammanfattning: This paper explores, through a single-case study, the budget uses and roles of budgeting within a professional ice hockey organisation that encompasses different and sometimes diverging logics. We identify a sport and a managerial logic to enable an exploration of how different logics affect budget uses and roles of budgeting within the case organisation. Drawing upon recent work by Amans et al. (2015), we find that sport and managerial logics shape the budget uses in various ways. Further, we find that budgeting plays certain roles during three different processes studied: budget setting, monitoring and revision. A particularly noteworthy role unfolds during the budget setting process, as a tension between the two logics arises when the size of the player budget is to be decided. By deploying the Guardian and Advocate terminology of Wildavsky (1975), we illustrate how different organisational actors help manage the co-existence of multiple logics during the budget setting process, which in turn plays the role of an arena for discussion allowing for compromise (cf. Chenhall et al. 2013). We use previous literature on roles of budgeting to discuss and substantiate our findings, which contribute to the growing field of budget research in organisations facing institutional complexity (Ezzamel et al., 2012; Amans et al., 2015).
HÄR KAN DU HÄMTA UPPSATSEN I FULLTEXT. (följ länken till nästa sida)