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The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

Access to good menstrual products is a human rights issue. Yet, there are rising health concerns of women regarding traditional–plastic sanitary napkins. The usage of these products has raised apprehensions towards the environmental pollution due to the plastic content. The solution for both these issues lies in the sustainable menstrual products. As menstruation is a public health issue, this study aims to identify the role of health beliefs on attitude of women towards sustainable menstrual products.

A survey was conducted for the purpose of data collection. The study uses questionnaire as a research instrument to gain an insight on women health beliefs towards sustainable menstrual products. Data was collected from 527 women respondents through convenience sampling. SPSS and Smart-PLS 4 were used for analysing the data.

Results of the study indicate that all the health belief perceptions had a significant impact on attitude. Women with more positive health belief and less negative health beliefs are the potential consumers for sustainable menstrual products.

To the best of the authors’ knowledge, this the first study that uses health belief model to explore and add to the menstruation literature especially sustainable menstrual hygiene.