International Journal of Public Sector Management

Culture and drama: The role of financial control systems in the organisational process
in three local government organisations
Andrew Goddard
Article information:
To cite this document:
Andrew Goddard, (1999),"Culture and drama", International Journal of Public Sector Management, Vol.
12 Iss 6 pp. 516 - 532
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http://dx.doi.org/10.1108/09513559910301766
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 DOWNTOWN UPTOWN SHIRE

CULTURES

Corporate values

Centralisation Centralisation Decentralisation

Control Politicisation Business-like

Departmental values

Professionalism Professionalism Managerialism

MODES OF EXPRESSION:
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Logic of action:

Organisational

Professional Professional Managerial

Budget related
Control Centralisation Business/market
Centralised Participative
Constraining Constraining Flexible/innovate

Stories and myths

CE’s control CE’s political CE’s reputation

background for change

Language
Control - Business oriented
Responsibility
Accountability

Patterns of status

FCS managed in FCS managed in FCS managed in

CE Dept CE Dept CE/Treas. Dept
FCS low status FCS low status FCS high status
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Social Drama Chief Executive Department
Technology

CORPORATE DEPARTMENTAL
CULTURE CULTURES

Local political Historical

body Professionalism

Social/political
Context
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 This article has been cited by:

1. Louise Kloot, John Martin. 2007. Public Sector Change, Organisational Culture and
Financial Information: A Study of Local Government. Australian Journal of Public
Administration 66:10.1111/ ajpa.2007.66.issue-4, 485-497. [CrossRef]
2. Andrew Goddard. 2004. Budgetary practices and accountability habitus. Accounting, Auditing

& Accountability Journal 17:4, 543-577. [Abstract] [Full Text] [PDF]

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