The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study

Author:

Seneviratne Chaturika1,Hoque Zahirul23ORCID

Affiliation:

1. Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura Colombo Sri Lanka

2. Department of Accounting College of Business Administration Prince Sultan University Riyadh Saudi Arabia

3. La Trobe Business School La Trobe University Melbourne Victoria Australia

Abstract

AbstractThis paper explores how power exercised at the individual level within existing power relations in a university influences its enabling and coercive budgeting forms. A qualitative case study in a Sri Lankan university involved interviews and document analysis. Findings demonstrate the dominance of coercive controls over enabling controls in the university due to the power and influence of dominant individuals stemming from ongoing struggles among those pursuing diverse interests and strategic actions. We contribute to the literature by demonstrating how power is mobilised by actors and its impact on the variations of the enabling and coercive budgetary forms and practice.

Funder

La Trobe University

Prince Sultan University

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

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