Conflicts Arising from Budgeting Practices’ Change Due to the Internal and External Institutions:

Case Studies on the Implementation of Uniform System in Japanese Hotels

Abstract

This study clarified the process where “uniform system”, which is an institution external to the organization, changes the budgeting practices of Japanese hotels through the analysis of case studies of two Japanese hotels. The results of the analysis suggest that the cause of conflicts (or lack thereof) in the change process lies in “situated rationalities”, and that it is possible to take measures to prevent such conflicts from occurring.