HIGHLIGHTS
- who: Vernacular budgeting et al. from the University of Jyvu00fcaskylu00fca School of Business and Economics, Jyvaskyla, Finland have published the research work: Vernacular budgeting and accounting routines a longitudinal constructive case study, in the Journal: (JOURNAL)
- what: This study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process. The authors focus on an accounting system generated by managers and employees of a single unit of an organization. Specifically, this study analyses the development of an application for rolling budgeting (TB) in the public sector by the Lev on Institute . . .
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