A Processual View of Institutional Change of the Budget Process within an Australian Government Owned Electricity Corporation

James, Wendy (2006) A Processual View of Institutional Change of the Budget Process within an Australian Government Owned Electricity Corporation. International Journal of Public Sector Management, 19(1), pp. 5-39.

View at publisher


Purpose: Australian public sector organisations are faced with their greatest challenge in decades as public sector reforms essentially re-examine the role of the State in the economy. These changes have led to a shift away from a traditional administrative approach of public sector organisations to one that fosters managerialism and economic rationalism, the underlying philosophies of New Public Management. Queensland, the north-eastern state of Australia, has experienced a period of government committed to change and reform specifically related to corporatisation and a national competition policy.

Methodology/Approach: To understand the effect of changes in budgeting, the researcher explores the processes of change over a period of time, as they occur through the use of a case study approach. The processual approach adopted for the study is consistent with Old Institutional Economic theory that is used to inform the findings.

Findings: It was found that indiscriminate changes to the budgeting process together with the introduction of a transfer pricing system caused considerable resistance. Streamlining was introduced late in the study, which, for the most part, despite the embeddedness of the earlier system, overcame many of the obstacles identified with relation to the budgeting process, whilst the conflict as a result of the transfer pricing system remained an unresolved and thorny issue.

Implications: The implications for organisational change management suggest the consideration of embedded institutions within an organisation whilst determining the processes and directions of change. The implications for reform setters and the Queensland Electricity Supply Industry are such that the short term goal of cost efficiency may not necessarily be in the best interest of the overall long term benefits to the community.

Impact and interest:

5 citations in Scopus
Search Google Scholar™

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

441 since deposited on 30 Oct 2006
12 in the past twelve months

Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 5326
Item Type: Journal Article
Refereed: Yes
Keywords: Public Sector Reform, Processual Approach, Old Institutional Economic Theory, Budget Process
DOI: 10.1108/09513550610640375
ISSN: 0951-3558
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Management Accounting (150105)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2006 Emerald
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 30 Oct 2006 00:00
Last Modified: 05 Jan 2011 13:28

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page