A new dimension to neo-institutional sociology: Some evidence from the adoption of new budgetary practices in local governments in Uganda

The purpose of this study was to investigate the extent to which institutional pressures can be deployed to reinforce each other in creating and sustaining new budgetary practices. The study revealed interconnections and various layers of institutional pressures that influenced the adoption of new budgetary practices in local governments in Uganda. In addition, mimetic actions of the national government of Uganda were not only for the acquisition “best” organisational practices, but were also used as strategic mechanisms for influencing the decisions of donors of resourceful institutions within the organisational field of international development.