Jean Claude Mutiganda

Accounting for Competition, ‘Circuits of Power’ and Negotiated Order between Not‐For‐Profit and Public Sector Organisations

This study analyses the role of accounting information in negotiating contractual relationships in the framework of circuits of power during a competitive tendering process. The study asks how inst ...

How do politicians shape and use budgets to govern public sector organizations? A position-practice approach

This paper examines politicians’ influence on budgets in governing public sector organizations. Theoretical reasoning is based on the position-practice concept applied in structuration theory. Research took place in a hospital district in Finland from 2009 to 2015. The findings show that politicians set coercive budgetary policies, but there was no direct relationship between budgets and actual medical practices. As a result, the budget was simply a ‘ceremonial’ tool of political governance, as medical professionals concentrate on delivering healthcare services.