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

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  • Chaturika Seneviratne
  • Zahirul Hoque
Abstract
This 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.

Suggested Citation

  • Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
    • Handle: RePEc:bla:acctfi:v:64:y:2024:i:1:p:1011-1036
    DOI: 10.1111/acfi.13171
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    References listed on IDEAS

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