Access the full text.
Sign up today, get DeepDyve free for 14 days.
J. Jauernig, V. Valentinov (2019)
CSR as hypocrisy avoidance: a conceptual frameworkSustainability Accounting, Management and Policy Journal
Farzaneh Aliabadi, B. Mashayekhi, Graham Gal (2019)
Budget preparers’ perceptions and performance-based budgeting implementationJournal of Public Budgeting, Accounting & Financial Management
C. Oliver (1991)
STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSESAcademy of Management Review, 16
(2009)
Institutionalization efforts of the Medium Term Expenditure Framework (MTEF) in Nepal: towards results based budgeting
Imane Allam, S. Scagnelli, Laura Corazza (2020)
Sustainability Reporting, a New Type of Companies’ Hypocrisy: Zara and Volkswagen Cases
OECD (2014)
10.1787/9789264059696-en
W. Powell (1991)
Expanding the Scope of Institutional Analysis
I. Lienert, Feridoun Sarraf (2001)
Systemic Weaknesses of Budget Management in Anglophone AfricaDevelopment Economics
P. Lassou, T. Hopper, C. Ntim (2020)
How the colonial legacy frames state audit institutions in Benin that fail to curb corruptionCritical Perspectives on Accounting
L. Pérez, K. Robson (1999)
Ritual legitimation, de-coupling and the budgetary process: Managing organizational hypocrisies in a multinational companyManagement Accounting Research, 10
C. Martí (2018)
Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central GovernmentsJournal of Comparative Policy Analysis: Research and Practice, 21
Jodie Moll, Z. Hoque (2011)
Budgeting for legitimacy: The case of an Australian universityFuel and Energy Abstracts
Darren Deering, Creso Sá (2018)
Do corporate management tools inevitably corrupt the soul of the university? Evidence from the implementation of responsibility center budgetingTertiary Education and Management, 24
(2014)
Budgeting Practices and Procedures in OECD Countries
J. Helden, P. Adhikari, C. Kuruppu (2021)
Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging EconomiesJournal of Accounting in Emerging Economies
Esin Ozdil, Z. Hoque (2017)
Budgetary change at a university: A narrative inquiryBritish Accounting Review, 49
Luciano Biondi, John Dumay, David Monciardini (2020)
Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?Meditari Accountancy Research, 28
Eric Abrahamson, P. Baumard (2008)
What Lies Behind Organizational Façades and How Organizational Façades Lie: An Untold Story of Organizational Decision Making
G. Harrison (2005)
The World Bank, Governance and Theories of Political Action in AfricaThe British Journal of Politics and International Relations, 7
Z. Hoque, S. Arends, Rebecca Alexander (2004)
Policing the police serviceAccounting, Auditing & Accountability Journal, 17
P. Lassou, T. Hopper (2016)
Government accounting reform in an ex-French African colony: The political economy of neocolonialismCritical Perspectives on Accounting, 36
P. Lassou (2017)
State of government accounting in Ghana and Benin: a “tentative” account, 7
A. Alabi, O. Olubunmi, A. Yusuf (2013)
Budgeting Systems in Universities in South-West NigeriaMakerere Journal of Higher Education, 4
G. Modugno, F. Carlo (2019)
Financial Sustainability of Higher Education Institutions: A Challenge for the Accounting SystemFinancial Sustainability of Public Sector Entities
Mark Volpatti (2013)
Privatization of Public Universities: How the Budget System Affects the Decision-Making Strategy of Deans.
Eva Boxenbaum, S. Jonsson (2008)
Isomorphism, diffusion and decoupling: Concept evolution and theoretical challenges.
John Meyer, Brian Rowan (1977)
Institutionalized Organizations: Formal Structure as Myth and CeremonyAmerican Journal of Sociology, 83
Gabriel Filc, Carlos Scartascini (2010)
Is Latin America on the Right Track? An Analysis of Medium-Term Frameworks and the Budget Process
Tolga Demirbaş (2020)
The Experience of a Medium-Term Expenditure Framework in Turkey
W. Maroun, K. Usher, Hafsa Mansoor (2018)
Biodiversity reporting and organised hypocrisyQualitative Research in Accounting & Management
Nihel Chabrak (2015)
Promoting Corporate Social Responsibility and Sustainability: A Model of Integrity. Evidences from the United Arab Emirates
James Hearn, D. Lewis, Lincoln Kallsen, Janet Holdsworth, L. Jones (2006)
“Incentives for Managed Growth”: A Case Study of Incentives-Based Planning and Budgeting in a Large Public Research UniversityThe Journal of Higher Education, 77
P. Collier (2001)
The Power of Accounting: A Field Study of Local Financial Management in a Police ForceManagement Accounting Research, 12
A. Brock (1996)
Budgeting models and university efficiency: A Ghanaian case studyHigher Education, 32
(2017)
Tanzania leads the move to IPSAS adoption
Arthur Barros, R. Rodrigues, Luiz Panhoca (2019)
Information on the fight against corruption and corporate governance practices: evidence of organized hypocrisyInternational Journal of Disclosure and Governance, 16
Laia Ferrer, Hanna Rautajoki (2020)
Navigating coercion in political rhetoric: shifting strategies to cope with intervention by the Troika in PortugalContemporary Politics, 26
Allen Schick (2003)
Does budgeting have a futureOecd Journal on Budgeting, 2
P. Dean (1986)
ASSESSING THE PERFORMANCE BUDGETING EXPERIMENT IN FOUR DEVELOPING COUNTRIESFinancial Accountability and Management, 2
M. Tsamenyi, J. Cullen, José González (2006)
Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysisManagement Accounting Research, 17
Giovanna Michelon, Silvia Pilonato, Federica Ricceri, R. Roberts (2016)
Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting researchSustainability Accounting, Management and Policy Journal, 7
(2018)
Good governance and government accounting reforms in Benin and Ghana: altruism, neo-patrimonialism, corruption and neo-colonialism
L. Liverpool, E. Eseyin, E. Opara (1998)
Modelling for resource allocation to departments and faculties in African universitiesHigher Education, 36
A. Rautiainen (2010)
Contending legitimations: Performance measurement coupling and decoupling in two Finnish citiesAccounting, Auditing & Accountability Journal, 23
Sven Modell (2002)
Institutional perspectives on cost allocations: integration and extensionEuropean Accounting Review, 11
Tomi Kallio, Kirsi-Mari Kallio, Annika Blomberg (2020)
From professional bureaucracy to competitive bureaucracy – redefining universities’ organization principles, performance measurement criteria, and reason for beingQualitative Research in Accounting & Management, 17
(2008)
Sequencing issues in PFM reform
Staci Kenno, Barbara Sainty (2017)
Revising the budgeting model: challenges of implementation at a universityJournal of Applied Accounting Research, 18
(2006)
Medium Term Expenditure Frameworks in MENA Countries
M. Covaleski, M. Dirsmith (1988)
An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category.Administrative Science Quarterly, 33
Monika Łada, A. Kozarkiewicz, J. Haslam (2020)
Contending institutional logics, illegitimacy risk and management accountingAccounting, Auditing & Accountability Journal, 33
E. Ekanem (2014)
ZERO-BASED BUDGETING AS A MANAGEMENT TOOL FOR EFFECTIVE UNIVERSITY BUDGET IMPLEMENTATION IN UNIVERSITY OF CALABAR, NIGERIA
Gösta Ljungman (2007)
The Medium-Term Fiscal Framework in SwedenOecd Journal on Budgeting, 6
B. Tsofa, S. Molyneux, C. Goodman (2015)
Health sector operational planning and budgeting processes in Kenya—“never the twain shall meet”The International Journal of Health Planning and Management, 31
R. Scapens (1990)
Researching management accounting practice: The role of case study methodsBritish Accounting Review, 22
Charles Cho, M. Laine, R. Roberts, Michelle Rodrigue (2015)
Organized hypocrisy, organizational façades, and sustainability reportingAccounting Organizations and Society, 40
Renata Blanc, Charles Cho, Joanne Sopt, M. Branco (2019)
Disclosure Responses to a Corruption Scandal: The Case of Siemens AGJournal of Business Ethics, 156
Ana Melo, C. Sarrico, Z. Radnor (2010)
The Influence of Performance Management Systems on Key Actors in UniversitiesPublic Management Review, 12
John Burns, R. Scapens (2000)
Conceptualizing management accounting change: an institutional framework☆Management Accounting Research, 11
(2013)
Government at a Glance 2013
J. Roberts, Matthew Andrews (2005)
Something Funny Happened on the Way to Reform Success: The Case of Budget Reform Implementation in GhanaInternational Journal of Public Administration, 28
M. Covaleski, M. Dirsmith, J. Michelman (1993)
An Institutional Theory Perspective on the DRG Framework, Case-Mix Accounting Systems and Health-Care OrganizationsAccounting Organizations and Society, 18
S. Schiavo-Campo (2009)
Potemkin Villages: 'The' Medium-Term Expenditure Framework in Developing CountriesPublic Economics: National Government Expenditures & Related Policies eJournal
(2008)
MTEFs: does the walk match the talk?
K. Lukka (2007)
Management accounting change and stability: Loosely coupled rules and routines in actionManagement Accounting Research, 18
T. Hopper, P. Lassou, T. Soobaroyen (2017)
Globalisation, accounting and developing countriesCritical Perspectives on Accounting, 43
W. Hale, David Pillow (2015)
Asymmetries in perceptions of self and others' hypocrisy: Rethinking the meaning and perception of the construct.European journal of social psychology, 45 1
N. Caiden (2010)
Challenges Confronting Contemporary Public Budgeting: Retrospectives/Prospectives from Allen SchickPublic Administration Review, 70
Chandana Alawattage, J. Azure (2019)
Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reformCritical Perspectives on Accounting
(2018)
Public universities' incentive-based budgeting systems: how responsibility center budget systems affect the decision making strategy of student affairs leaders
G. Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo, M. Skoog (2019)
Accounting, performance management systems and accountability changes in knowledge-intensive public organizationsAccounting, Auditing & Accountability Journal
D. Tarschys (2003)
Time horizons in budgetingOecd Journal on Budgeting, 2
M. Järvenpää, Aapo Länsiluoto (2016)
Collective identity, institutional logic and environmental management accounting changeJournal of Accounting & Organizational Change, 12
Allen Schick (2009)
Budgeting for fiscal spaceOecd Journal on Budgeting, 9
M. Tsamenyi, M. Bennett, J. Black (2004)
Perceived Purposes of Budgets in Organizations in a Developing CountryJournal of African Business, 5
G. Melles (2019)
Sustainability Reporting in Australian Universities: Case Study of Campus Sustainability Employing Institutional AnalysisWorld Sustainability Series
(2018)
Adopting MTEF through fiscal rules: experiences of multi-year budget planning in India
Albert Traxler, Dorothea Greiling, Hannah Hebesberger (2020)
GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations
Dennis Patten (2019)
Seeking legitimacySustainability Accounting, Management and Policy Journal
OECD (2013)
10.1787/gov_glance-2013-en
G. Grossi, I. Steccolini (2014)
Guest Editorial: Accounting for public governanceQualitative Research in Accounting & Management, 11
(2020)
Tanzania wins Prize for the best Performance Audit report of 2019. African Organisation of English-speaking Supreme Audit Institutions, May 20
J. Helden, Shahzad Uddin (2016)
Public sector management accounting in emerging economies: A literature reviewCritical Perspectives on Accounting, 41
Bruno Broucker, Kurt Wit, Jef Verhoeven (2018)
Higher education for public value: taking the debate beyond New Public ManagementHigher Education Research & Development, 37
G. Grossi, D. Dobija, Wojciech Strzelczyk (2020)
The Impact of Competing Institutional Pressures and Logics on the Use of Performance Measurement in Hybrid UniversitiesPublic Performance & Management Review
W. Powell, John Meyer, W. Scott (1985)
The Institutionalization of Rational Organization@@@Organizational Environments: Ritual and Rationality.Contemporary Sociology, 14
Gökhan Kılıçoğlu, Derya Kılıçoğlu (2019)
Understanding organizational hypocrisy in schools: the relationships between organizational legitimacy, ethical leadership, organizational hypocrisy and work-related outcomesInternational Journal of Leadership in Education, 24
K. Ogujiuba, Omoju Sola (2013)
Medium Term Expenditure and Fiscal Management in Nigeria: A Review of the (2005-2008) FrameworkJournal of Economics and Behavioral Studies, 5
Isabel‐María García‐Sánchez, Nazim Hussain, S. Khan, Jennifer Martínez‐Ferrero (2020)
M anagerial entrenchment, corporate social responsibility, and earnings managementCorporate Social Responsibility and Environmental Management, 27
A. Bissessar (2010)
An institutional review of planning budgeting and monitoring in the CaribbeanInternational Journal of Public Sector Management, 23
P. Lassou, T. Hopper, C. Ntim (2021)
Accounting and development in AfricaCritical Perspectives on Accounting
M. Hammersley (1987)
Some Notes on the Terms ‘Validity’ and ‘Reliability’British Educational Research Journal, 13
A. Goddard, M. Assad (2006)
Accounting and navigating legitimacy in Tanzanian NGOsAccounting, Auditing & Accountability Journal, 19
C. She, Giovanna Michelon (2019)
Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on FacebookCritical Perspectives on Accounting
Shahzad Uddin, Bernard Gumb, Stephen Kasumba (2011)
Trying to operationalise typologies of the spectacle: A literature review and a case studyAccounting, Auditing & Accountability Journal, 24
Gabriela Rozenfeld, R. Scapens (2021)
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agencyCritical Perspectives on Accounting
Florian Gebreiter, N. Hidayah (2019)
Individual responses to competing accountability pressures in hybrid organisationsAccounting, Auditing & Accountability Journal
A. Goddard, T. Mkasiwa (2016)
New public management and budgeting practices in Tanzanian central government:‘struggling for conformance’, 6
R. Scapens (2006)
Understanding management accounting practices: A personal journeyBritish Accounting Review, 38
Frans Ronsholt, Matthew Andrews (2005)
“Getting it Together”… or Not. An Analysis of the Early Period of Tanzania's Move Towards Adopting Performance Management SystemsInternational Journal of Public Administration, 28
T. Hopper, M. Tsamenyi, Shahzad Uddin, D. Wickramasinghe (2009)
Management accounting in less developed countries: what is known and needs knowingAccounting, Auditing & Accountability Journal, 22
Mott Linn (2007)
Budget systems used in allocating resources to librariesThe Bottom Line: Managing Library Finances, 20
M. Covaleski, M. Dirsmith, Jane Weiss (2013)
The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneursAccounting Organizations and Society, 38
M. Lipson (2007)
Peacekeeping: Organized Hypocrisy?European Journal of International Relations, 13
Nils Brunsson (1986)
Organizing for inconsistencies : On organizational conflict, depression and hypocrisy as substitutes for actionScandinavian Journal of Management Studies, 2
This paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a public university in Tanzania, a developing country.Design/methodology/approachThe data for this study were collected from interviews, observations and document reviews. Data analysis processes were guided by the concepts of organizational façades and organized hypocrisy.FindingsThe findings show that while the state required the university to implement the MTEF, budget preparers and managers were concentrating on basic budgeting problems in annual budgeting. As a result of these conflicting demands decoupling occurred, as there were inconsistencies between the talk and actions of actors in MTEF implementation. In response, actors engaged in organized hypocrisy. The talk and actions were organized by developing pro-effective and symbolic layers. The pro-effective layer showed that actors were concentrating on annual budgeting, while the symbolic layer, through the creation of façades, showed that actors symbolically implemented the MTEF.Practical implicationsThe paper suggests that budgetary reforms of governments, Western donors, such as the International Monetary Fund and the World Bank, and bilateral donors should focus on addressing the basic problems in annual budgeting rather than advocating complex reforms that compel actors to engage in hypocrisy and developing façades. Moreover, university management should address basic budgeting problems to avoid budgeting games during annual budgeting.Originality/valueThis is the first paper to employ the concept of organized hypocrisy to investigate the MTEF. By demonstrating the pro-effective layer, the paper responds to the call for investigation of how accounting works in practice (van Helden et al., 2021). Moreover, by presenting the symbolic layer, the paper responds to the call to investigate how facades are created (Michelon et al., 2016). The paper demonstrates how the concept of organized hypocrisy works well with the concept of organizational facades.
Journal of Accounting in Emerging Economies – Emerald Publishing
Published: Mar 28, 2023
Keywords: MTEF; University; Tanzania; Organizational façade; Developing countries; Organized hypocrisy
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.