Budget in a cold climate

Abstract

This paper attempts to trace connections between budget processes taking place in concrete organizations and the cultural context in which the organizations are located. The examples are taken mainly from studies of the Swedish public sector. The research perspective adopted depicts budgeting as a symbolic performance rather than a decision-making process; a means of conversion rather than a means of control; and an expression of values rather than an instrument for action. From this point of view, linking budgeting to a cultural context means looking at which symbols, what language and which values are represented in particular budget processes. Budget processes are seen as a ritual of reason, reflecting the high value which is attached to rationality in Sweden in general and in the public sector in particular. We also claim that budgeting — a language of numbers — is also a language of consensus, which permits the handling of potential conflicts without confrontation. Finally, we analyze the recurrent changes of dominant budget forms as being congruent with the culture of “reformism” which seems to typify the area in which we are interested.