This research investigated the different ways of conceiving the (re)construction of truce at the boundaries of budgeting routines, under the procedural perspective of Routine Dynamics (FELDMAN et al., 2016; SALVATO and RERUP, 2018; HOWARD-GRENVILLE and RERUP, 2017). The budgeting routines comprise the organizational financial plans (MERCHANT, 1998). They can be considered as interdependent (KRAMSER and SCHREYOGG, 2016) to several Organizational Routines, because whatever is decided in budget planning (e.g., sales forecast estimates, resource allocations and others, made ex ante) (MERCHANT, 1998; MUCCI, FREZATTI and DIENG, 2016;), they can enable or disable the daily activities of these other routines. Through the theoreticalmethodological approach of phenomenography, 22 interviews were conducted out, with professionals directly involved in the budgeting routines, while working in several Organizational Routines, in different firms from various industries. The reports conveyed, in general, experiences involving conflicts related to reductions in the allocated resources made in budget planning. As recommended by the Phenomenography, un outcomespace was composed by these reports analysis. It demonstrates three conceptions that were systematized in an inclusive and hierarchical way, while explained by six explanatory dimensions. The outcomespace was the basis to the theoretical framework presented in this dissertation, with unpublished theoretical propositions. The three categories identified that demonstrates the (re)construction of truces in the boundaries are: 1. Subjection to Authority; 2. Prudent Assimilation; 3. Participatory Interaction. In turn, the six explanatory dimensions were: 1. Nature of Power; 2. Manifestation of the Agency; 3. Commitment to Ecology; 4. Transparency Valorization; 5. Budget Cycles Configuration; 6. The Influence of the Budget s Artifacts Domain. The theoretical propositions of this work discuss about the possibilities that the Participatory Interactions in the (re)construction of truce develops a Systemic Complexity Awareness; be mutually constitutive of the configuration of competences collectively formed; be favored by learning; and, besides, these interactions in planning can strengthen artifacts as agents in budget control. This investigation findings may contribute to the notion that significant changes in routines can rupture the existing truces to the point of awakening the conflicts, that are latent (ZBARACKI and BERGEN, 2010; PENTLAND and FELDMAN, 2005; SALVATO and RERUP, 2018).