Các thực tiễn ngân sách và habitus trách nhiệm giải trình
Tóm tắt
Bài báo này là bài đầu tiên trong số nhiều bài báo xuất phát từ một nghiên cứu về mối quan hệ giữa kế toán, quản trị và trách nhiệm giải trình trong chính quyền địa phương tại Vương quốc Anh. Phương pháp lý thuyết nền tảng đã được sử dụng để phát hiện những nhận thức của người tham gia về các hiện tượng này ở bốn tổ chức chính quyền địa phương của Vương quốc Anh. Hệ thống ngân sách được tìm thấy là quy trình tổ chức quan trọng nhất liên quan đến trách nhiệm giải trình, và bài báo này tập trung vào mối quan hệ cốt lõi giữa các thực tiễn ngân sách và nhận thức về trách nhiệm giải trình. Cách mà trách nhiệm giải trình được nhận thức và các thực tiễn ngân sách khá khác biệt ở mỗi trường hợp nghiên cứu. Một lý thuyết nền tảng về mối quan hệ này đã được phát triển từ các trường hợp nghiên cứu để giải thích những khác biệt này. Khái niệm habitus của Bourdieu được sử dụng để phát triển thêm lý thuyết nền tảng này và để gợi ý một lý thuyết chính thức hơn.
Từ khóa
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