Log in

Relevant bibliographies by topics / Budgeting / Journal articles

Journal articles on the topic 'Budgeting'

To see the other types of publications on this topic, follow the link: Budgeting.

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Budgeting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Woinalang, Anestasye Agnes, Jullie J. Sondakh, and Ventje Ilat. "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) BERBASIS KINERJA PADA PEMERINTAH KOTA BITUNG PROVINSI SULAWESI UTARA." ACCOUNTABILITY 5, no. 2 (December 31, 2016): 110. http://dx.doi.org/10.32400/ja.14429.5.2.2016.110-118.

Full text

Abstract:

Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budgeting by clearly ensure the related between expenditure allocation and performance with efficiency and effectiveness. This research aims to analyze the affecting of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially. This study uses samples for 70 people to test the hypothesis of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially used F test and T test with multiple linear analysis method. The result prove that budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating simultaneous affect significantly to performance based budgeting of APBD. Budgetting integration with planning and organizing and monitoring and evaluating partially affect significantly to performance based budgeting of APBD Keywords : APBD, Reinventing Government, Agency, Kebijakan

APA, Harvard, Vancouver, ISO, and other styles

2

Tkachenk, Maryna. "THEORETICAL BASIS FOR THE ESTABLISHMENT OF A TAX AND FEE BUDGET IN AN ENTERPRISE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (February 19, 2021): 87–90. http://dx.doi.org/10.20998/2519-4461.2021.1.87.

Full text

Abstract:

The article discusses the theoretical basis of the process of tax and tax budgeting in an enterprise and justifies the necessity of introducing tax budgetingin enterprises under conditions of instability of modern economic processes. Various interpretations of the essence of tax budgeting have been studied,previous studies in this area have been analyzed and the concept of "tax budgeting" has been defined which represents all its elements and is adapted tothe modern fluid economic environment. The proposed definition of the essence of tax budgeting became the basis for research on the introduction oftax budgeting in enterprises, made it possible to formulate the basic tasks of tax budgeting and define the components of the system of tax planning. Theprocess of tax budgeting of an enterprise has been considered as a result of tax management, regulation and control, as a combined way of optimizingtax flows, aimed at selecting optimal management decisions with a view to maximizing tax revenues, not only by reducing tax liabilities, but byoptimizing tax flows. The main stages of the process of budgeting taxes and fees of an enterprise have been defined, due to using this process will bethe construction of a unified tax budget, the coordination and monitoring of its implementation, and the introduction of measures to optimize tax flows,tax analysis of the implementation of the tax budget and its continuous adjustment in accordance with changes in the internal and external environmentof the enterprise in order to improve the efficiency of tax planning.

APA, Harvard, Vancouver, ISO, and other styles

3

White, Joseph. "Entitlement Budgeting vs. Bureau Budgeting." Public Administration Review 58, no. 6 (November 1998): 510. http://dx.doi.org/10.2307/977578.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Martí, Caridad. "Performance Budgeting and Accrual Budgeting." Public Performance & Management Review 37, no. 1 (September 1, 2013): 33–58. http://dx.doi.org/10.2753/pmr1530-9576370102.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Schick, Allen. "Performance Budgeting and Accrual Budgeting." OECD Journal on Budgeting 7, no. 2 (October 19, 2007): 109–38. http://dx.doi.org/10.1787/budget-v7-art11-en.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Neely, Andy, Mike Bourne, and Chris Adams. "Better budgeting or beyond budgeting?" Measuring Business Excellence 7, no. 3 (September 2003): 22–28. http://dx.doi.org/10.1108/13683040310496471.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Ocktavianto, Eko Prasetyo, Iwan Triyuwono, and Lilik Purwanti. "A Phenomenological Study on Issuess Of Planning and Budgeting Consistency in The Perspectives of Local Government Budget Team." Journal of Accounting and Business Education 1, no. 1 (September 19, 2017): 1. http://dx.doi.org/10.26675/jabe.v1i1.9746.

Full text

Abstract:

<p>This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees.</p><p> </p><p><strong>Keywords</strong>: budget, consistency, planning and budgeting, TAPD</p>

APA, Harvard, Vancouver, ISO, and other styles

8

Budi Riharjo, Ikhsan. "PENGARUH STRUKTUR ORGANISASIONAL DAN LOCUS OF CONTROL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DENGAN KINERJA MANAJERIAL DAN KEPUASAN KERJA PADA ORGANISASI SEKTOR PUBLIK." EKUITAS (Jurnal Ekonomi dan Keuangan) 6, no. 2 (December 8, 2016): 188. http://dx.doi.org/10.24034/j25485024.y2002.v6.i2.1953.

Full text

Abstract:

The purpose of this research is to examine the existing relationship between participative budgeting with managerial peiformance and job satisfaction empirically and to examine whether organizational structure and locus of control are moderating variables that influence the relationship between participative budgeting with managerial peiformance and job satisfaction in public sector organization. The samples of this research are taken from hybrid public sector organization population in east Java. From 550 sent questionnaire, there are 116 responden that send their answer back Only 99 questionnaire that fulfill the requirements to be processed in final analysis: 20 from health organization, 32from educ.:alion urganizalion and 47 from BUMD & BUMN .Hypotheses testing technic that used to examine the relationship between participative budgeting and managerial performance and job satisfaction is simple linier regression. And to examine the interaction influence of two contingency factor (organizational structure and locus of control) use moderated regression analysis.The empirical result using simple regression show that participative budgeting influence the managerial peiformance and job satisfaction in public sector organization. But empirical result using moderated regression analysis show that participatiYe budgeting decentralization structure interaction affects managerial peiformance significantly and does not affects job satisfaction significantly.Interaction between participative budgeting and locus of control does not affect managerial peiformance and job satisfaction significantly in public sector urganization.

APA, Harvard, Vancouver, ISO, and other styles

9

Libby, Theresa, and R. Murray Lindsay. "Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice." Management Accounting Research 21, no. 1 (March 2010): 56–75. http://dx.doi.org/10.1016/j.mar.2009.10.003.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Rubin, Irene S. "Budgeting for Our Times: Target Base Budgeting." Public Budgeting & Finance 11, no. 3 (September 1991): 5–14. http://dx.doi.org/10.1111/1540-5850.00906.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Weber, Jürgen, and Stefan Linder. "Better Budgeting und Beyond Budgeting erfolgreich implementieren." Controlling 16, no. 12 (2004): 677–82. http://dx.doi.org/10.15358/0935-0381-2004-12-677.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Primananda, Aldi, Yeniwati Yeniwati, and Dwirani Puspa Artha. "Pengaruh Pengeluaran Pemerintah Sektor Kesehatan dan Bantuan Sosial Terhadap Kualitas Sumber Daya Manusia di Indonesia." Jurnal Kajian Ekonomi dan Pembangunan 5, no. 2 (June 1, 2023): 11. http://dx.doi.org/10.24036/jkep.v5i2.14853.

Full text

Abstract:

The study aims to find out the effect of (1) government budgeting in health sector on quality of human resources in Indonesia (2) non cash food assistance programme on quality on human resources in Indonesia (3) smart indonesia programme on quality of human resources in Indonesia (4) government budgetin in health sector, non cash food assistance program and smart indonesia program on quality of human resources in Indonesia. This study uses secondary data which source of Badan Pusat Statistik Indonesia, DJPK Kemenkeu, Kemensos RI and PIP Kemendikbud. This study uses panel data analysis with Random Effect Model (REM) on 34 provinsi In Indonesia during 2018-2020. The result of the study are (1) Government budgeting in health sector has positively significant on quality of human resources (2) Non cash food assistance programme has positively insignificant on quality of human resources (3) Smart Indonesia Programme has negatively significant on quality of human resource (4) Government budgeting in health sector, Non cash food assistance programme and Smart Indonesia Programme have impact on quality of human resources.

APA, Harvard, Vancouver, ISO, and other styles

13

RODGERS, DENNIS. "Contingent Democratisation? The Rise and Fall of Participatory Budgeting in Buenos Aires." Journal of Latin American Studies 42, no. 1 (February 2010): 1–27. http://dx.doi.org/10.1017/s0022216x10000039.

Full text

Abstract:

AbstractThe implementation of participatory budgeting in Buenos Aires following the crisis of December 2001 was a highly unlikely event. The different parties involved had competing and contradictory agendas that did not coincide with participatory budgeting's stated aims of extending citizen participation in government, but these interacted in a way that contingently created a space for a viable process to develop. Subsequent political shifts led to the demise of participatory budgeting, but the Buenos Aires case is nevertheless important because it highlights the way in which such processes can emerge in the absence of strong programmatic politics, thereby potentially opening new avenues for the promotion of democratic innovation.

APA, Harvard, Vancouver, ISO, and other styles

14

Bhushan, A. Naga. "Capital Budgeting." International Journal of Business Policy and Strategy Management 4, no. 2 (November 30, 2017): 9–16. http://dx.doi.org/10.21742/ijbpsm.2017.4.2.02.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Bailey, David. "Budgeting skills." Nursing Standard 10, no. 19 (January 31, 1996): 43–48. http://dx.doi.org/10.7748/ns.10.19.43.s57.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Weber, Henriette I., Sebastian Vogt, Lisa-Marie Eberz-Weber, Holger Steinmetz, Sascha A. Wagner, Falko Walther, Patrick Weber, and Rüdiger Kabst. "Participatory Budgeting." International Journal of Public Administration in the Digital Age 2, no. 2 (April 2015): 33–53. http://dx.doi.org/10.4018/ijpada.2015040103.

Full text

Abstract:

Consultative participation of citizens in political decision-making processes has been increasing in order to facilitate democratic legitimacy and responsiveness. Consequently, participatory budgets have been established as a 'best practice' for consultative participation of citizens in political decision-making processes. The authors compare participatory budgets of 31 German municipalities. An analysis of differences between successfully and unsuccessfully rated participatory budgeting processes provides informative insights and allows for in-depth comparison on a municipal level. The authors show that external service providers and electronic participation channels significantly increase the number of participatory citizens and are positively connected with pursued objectives of dialog processes and public responsiveness as well as efficient and effective decisions. Furthermore, the acceptance of all participants proved to be a key factor for a successful public participation process. The authors' analysis opens up new starting points for further research.

APA, Harvard, Vancouver, ISO, and other styles

17

Bart, Christopher K. "Budgeting Gamesmanship." Academy of Management Perspectives 2, no. 4 (November 1988): 285–94. http://dx.doi.org/10.5465/ame.1988.4274774.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Schick, Allen. "Crisis Budgeting." OECD Journal on Budgeting 9, no. 3 (May 28, 2010): 1–14. http://dx.doi.org/10.1787/budget-9-5kmhhk9qf2zn.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Krey, Antje, and Peter Schentler. "Beyond Budgeting." WiSt - Wirtschaftswissenschaftliches Studium 36, no. 8 (2007): 416–19. http://dx.doi.org/10.15358/0340-1650-2007-8-416.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Beresford, Annette D. "Simulated Budgeting." Administrative Theory & Praxis 22, no. 3 (October 2000): 479–97. http://dx.doi.org/10.1080/10841806.2000.11643466.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Stotsky, Janet Gale. "Gender Budgeting." IMF Working Papers 06, no. 232 (2006): 1. http://dx.doi.org/10.5089/9781451864922.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Behn, Robert D. "Cutback Budgeting." Journal of Policy Analysis and Management 4, no. 2 (1985): 155. http://dx.doi.org/10.2307/3324622.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

McGill, Ronald. "Performance budgeting." International Journal of Public Sector Management 14, no. 5 (September 2001): 376–90. http://dx.doi.org/10.1108/09513550110404633.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Weaver, Samuel C., Roger Cason, and Joe Daleiden. "Capital Budgeting." Financial Management 18, no. 1 (1989): 10. http://dx.doi.org/10.2307/3665693.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Eisner, Joseph. "Contingency Budgeting." Bottom Line 4, no. 3 (March 1991): 41. http://dx.doi.org/10.1108/eb025297.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Shiliaev, Artem. "Participatory Budgeting." Revista Estudos do Século XX, no. 17 (December 27, 2018): 113–23. http://dx.doi.org/10.14195/1647-8622_17_6.

Full text

Abstract:

A política contemporânea é afetada pelo descontentamento. Os estudos revelam que a satisfação com a democracia na Europa varia significativamente conforme o tempo e as regiões. As Inovações Democráticas são tidas como possível cura para o mal-estar democrático. Uma das formas de Inovação Democrática é o Orçamento Participativo (OP). Os esforços do OP em envolver os cidadãos nos investimentos públicos, não obstante as várias objeçõe s , têm sido um dos canais mais bem sucedidos de contribuição das últimas décadas. O presente artigo explora a forma como o OP em particular torna a participação socialmente menos onerosa, ultrapassando assim os constrangimentos implícitos nas formas tradicionais de participação política na Europa.

APA, Harvard, Vancouver, ISO, and other styles

27

Schrader, Stuart F. "Labor Budgeting." AORN Journal 57, no. 4 (April 1993): 925–29. http://dx.doi.org/10.1016/s0001-2092(07)69094-2.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Robinson, Marc. "Contract Budgeting." Public Administration 78, no. 1 (January 2000): 75–90. http://dx.doi.org/10.1111/1467-9299.00193.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Mulvey, J. H. "Creative budgeting." Nature 368, no. 6467 (March 1994): 92. http://dx.doi.org/10.1038/368092c0.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Rieg, Robert. "Beyond Budgeting." Controlling 13, no. 11 (2001): 571–76. http://dx.doi.org/10.15358/0935-0381-2001-11-571.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Fraser, Robin, and Jeremy Hope. "Beyond Budgeting." Controlling 13, no. 8-9 (2001): 437–42. http://dx.doi.org/10.15358/0935-0381-2001-8-9-437.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Pieper, Svenja. "Beyond Budgeting." Controlling 29, no. 1 (2017): 46–50. http://dx.doi.org/10.15358/0935-0381-2017-1-46.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Yau, Jot. "Risk Budgeting." Journal of Alternative Investments 4, no. 4 (March 31, 2002): 91–92. http://dx.doi.org/10.3905/jai.2002.319037.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Wooff, D. "Management Budgeting." Journal of Management in Medicine 1, no. 2 (February 1986): 151–57. http://dx.doi.org/10.1108/eb060441.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Hurst, Keith. "Budgeting skills." Nurse Education Today 13, no. 5 (October 1993): 394. http://dx.doi.org/10.1016/0260-6917(93)90087-i.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Jones, Dennis P. "Strategic budgeting." New Directions for Higher Education 1993, no. 83 (1993): 5–16. http://dx.doi.org/10.1002/he.36919938303.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Zuzi, Adriana Gomes. "CAPITAL BUDGETING." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 05 (May 4, 2024): 1–5. http://dx.doi.org/10.55041/ijsrem32208.

Full text

Abstract:

The project talks about a capital budgeting and its methods including discounted cash flow, payback, and throughput analyses. The process involves analyzing a project’s cash inflows and outflows to determine whether the expected return meets a set benchmark, we are going to talk about how capital budgeting is also important for small and big companies to evaluate major projects and investments, such as new plants or equipment. In the present scenario the efficient allocation of capital resources is a most important function of project management. This function involves firm’s decision to invest its funds in long-term assets like plant, machinery land, building, equipment etc. These assets are extremely important to the firm because the organizational profits are derived from the use of its capital investment in assets which represent a long-term commitment of funds. The future development of an enterprise depends on the capital investment projects. These projects may be the replacement of existing capital assets which turns out to be less attractive to the firm or expansion of business for implementing new ideas and planning. Thus, long term investment decisions of an enterprise fall within the definition of project budgeting or capital expenditure decisions. These decisions are concerned with the acquisition of assets in which funds will be invested by an enterprise. The assets of business include long term assets and short-term assets. Long term assets will yield a return over a period of time whereas short term assets are those assets which are easily convertible into cash within one accounting period, normally a year. The long-term investment decision is known as project budgeting/capital budgeting and the short-term investment decision are identified as working capital management.

APA, Harvard, Vancouver, ISO, and other styles

38

Gorodetskaya, T. E. "GENDER–ORIENTED BUDGETING AS CONSTITUENT OF LOCAL BUDGETING." Financial and credit activity: problems of theory and practice 1, no. 22 (June 30, 2017): 79–84. http://dx.doi.org/10.18371/fcaptp.v1i22.109930.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Rubin, Irene. "Budgeting for Accountability: Municipal Budgeting for the 1990s." Public Budgeting Finance 16, no. 2 (June 1996): 112–32. http://dx.doi.org/10.1111/1540-5850.01071.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Hendrick, Rebecca. "Top-Down Budgeting, Fiscal Stress and Budgeting Theory." American Review of Public Administration 19, no. 1 (March 1989): 29–48. http://dx.doi.org/10.1177/027507408901900103.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (January 29, 2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.

Full text

Abstract:

The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparation of the East Lampung Regency Government. The more SKPD leaders carry out detailed budget oversight functions, they will be able to reduce the occurrence of budget irregularities, so that the performance of budget preparation is better. Suggestions proposed in this study are: The Government of East Lampung Regency has to improve capabilities and encourage more active participation by providing education programs and training on a regular budget preparation to the employees. SKPD Leaders involve more employees who are involved in budgeting activities during the implementation of the East Lampung Regency Development Plan Deliberation (Musrenbang) from the subdistrict level to the district level deliberation. East Lampung Regency Government has to use the budgeting system with the E-Budgetting System to avoid budget irregularities. Future studies are suggested including other variables outside the budget planning model variables as moderating variables to measure the performance of budgeting.

APA, Harvard, Vancouver, ISO, and other styles

42

Nguyen, Dai Huu, Christine Weigel, and Martin R. W. Hiebl. "Beyond budgeting: review and research agenda." Journal of Accounting & Organizational Change 14, no. 3 (September 3, 2018): 314–37. http://dx.doi.org/10.1108/jaoc-03-2017-0028.

Full text

Abstract:

Purpose Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting. Design/methodology/approach This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings. Findings Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting. Research limitations/implication This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting. Originality/value The paper is the first comprehensive literature review on beyond budgeting.

APA, Harvard, Vancouver, ISO, and other styles

43

Liyanage, Thisali, and Tharusha Gooneratne. "From ‘Traditional’ Budgeting to ‘Better’ Budgeting: Navigating through ‘Stability’ and ‘Change’." Management Accounting Frontiers 4 (December 31, 2021): 27–50. http://dx.doi.org/10.52153/prj0725005.

Full text

Abstract:

Faced with criticisms on traditional budgeting, contemporary organisations have moved towards better budgeting and beyond budgeting practices. Drawing evidence from Citrus Lanka, a fast-moving consumer goods (FMCG) manufacturing firm in Sri Lanka, this paper explores amid limitations of traditional budgeting, how and why the firm moved to better budgeting rather than embracing beyond budgeting. It adopts the qualitative methodology and case study approach and mobilises the theoretical notions; ‘stability’ and ‘change’ under institutional theory. The field data illustrate how Citrus Lanka instigated evolutionary changes (towards better budgeting) rather than revolutionary changes (towards beyond budgeting), witnessing ‘stability’ of budgeting and ‘change’ towards better budgeting. This paper contributes by adding to the burgeoning budgetary control literature and extends the use of institutional theory in management accounting research by espousing how the notions of ‘stability’ and ‘change’ can co-exist. The better budgeting practice presented in this paper is a pragmatic approach. It offers practitioner pointers to managers grappling with limitations of traditional budgeting and practical difficulties of beyond budgeting on improving budgetary control through better budgeting approaches. Such an understanding is useful for managers beyond the case study firm to those across different industries and nations in adapting to the ever-changing business environment by drawing on management accounting insights.

APA, Harvard, Vancouver, ISO, and other styles

44

Kengatharan, Lingesiya. "Capital Budgeting Theory and Practice: A review and agenda for future research." American Journal of Economics and Business Management 1, no. 1 (February 2, 2018): 20–53. http://dx.doi.org/10.31150/ajebm.v1i1.5.

Full text

Abstract:

The main purpose of this research was to delineate unearth lacunae in the extant capital budgeting theory and practice during the last two decades and ipso facto become springboard for future scholarships. It has analyses of various approaches, such as Web of science search and iCat search were used to locate research papers published during the last twenty years. Four criteria have been applied in selection of research papers: be an empirical study, published in English language, appeared in peer reviewed journal and full text research papers. These papers were collected from multiple databases including OneFile (GALE), SciVerse ScienceDirect (Elsevier), Informa - Taylor & Francis (CrossRef), Wiley (CrossRef), Business (JSTOR), Arts & Sciences (JSTOR), Proquest ,MEDLINE (NLM), and Wiley Online Library. Search parameters covered capital budgeting, capital budgeting decision, capital budgeting theory, capital budgeting practices, capital budgeting methods, capital budgeting models, capital budgeting tools, capital budgeting techniques, capital budgeting process and investment decision. Thematic text analyses have been explored to analyses them. Keywords: Capital budgeting theory and practices, capital budgeting tools for incorporating risk, discount rate

APA, Harvard, Vancouver, ISO, and other styles

45

Rellam, Aljeni Murahati, Grace B. Nangoi, and Jenny Morasa. "PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD." ACCOUNTABILITY 5, no. 2 (December 31, 2016): 63. http://dx.doi.org/10.32400/ja.14425.5.2.2016.63-71.

Full text

Abstract:

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance. Keywords: Participation budgeting, motivation budgeting, job relevant information budgeting, budgeting policies, delegation of authority budgeting on managerial performance

APA, Harvard, Vancouver, ISO, and other styles

46

ZHYBER, Tetiana, and Olena TYMCHENKO. "Conceptualization of budgeting in the paradigm of institutionalism." Fìnansi Ukraïni 2023, no. 8 (October 12, 2023): 113–28. http://dx.doi.org/10.33763/finukr2023.08.113.

Full text

Abstract:

Introduction. The development of a theoretical and methodological concept of budgeting in public finance is necessary and important for Ukraine, which does not have its own long tradition of the budgeting technologies developing on the democratic principles. Considering the fact that budgeting takes place in an institutional environment, it is reasonable to substantiate the conceptual foundations of budgeting in the paradigm of institutionalism. Problem Statement. A systematized presentation of the conceptual foundations of budgeting as a macro-level financial and management technology with the specification of elements, conditions and principles remains an unresolved task. The purpose of the article is to substantiate the conceptual foundations of modern budgeting as a financial and management technology aimed at ensuring public welfare, to identify the components of budgeting, to expand and deepen their characteristics compared to the previous developments, to substantiate the principles of budgeting. Methods. The authors base their research on the methodology of institutionalism. They use evolutionistic approach to argue for the institutional nature of budgeting; systemic approach and theoretical generalizations - for conceptualizing budgeting; graphic interpretation - for a visualization of the components of budgeting as a financial and management technology. Results. The authors reveal the evolutionary changes in the development of budgeting technologies, give the definition of budgeting in public finance, identify the elements of budgeting, determine the sequence of budgeting stages as a process aimed at ensuring sustainable development and growth of the welfare of society, and substantiate the principles of budgeting. Conclusions. Budgeting in public finance is a management technology, the content of which is revealed in two aspects: 1) as a set of techniques, tools and methods; 2) as a process consisting of successive stages: from setting the goals and tasks of socio-economic development to evaluating effectiveness and efficiency. With the evolution of the state, approaches changed and different budgeting technologies were formed. The main task of financial and management engineering is the correct choice and combination of various budgeting technologies or their components to achieve the desirable result.

APA, Harvard, Vancouver, ISO, and other styles

47

Pohribna, N., and N. Yuvzhenko. "FEATURES OF APPLICATION OF BUDGETING MODELS IN MODERN CONDITIONS." Innovative Solution in Modern Science 7, no. 26 (December 2, 2018): 5. http://dx.doi.org/10.26886/2414-634x.7(26)2018.1.

Full text

Abstract:

The paper deals with the issues of development and implementation of the new budgeting models and relative budgeting methods in the current practices of company management. Special focus is drawn to the advantages and disadvantages of using different budgeting models, where all models are classified according to the fact whether they cover all types of the company’s activities, or just specific types of activities. Key words: budgeting, budgeting models, budgeting methods, beyond budgeting, managing for value, balanced scorecard.

APA, Harvard, Vancouver, ISO, and other styles

48

Warsoko, Soetanto. "PENGARUH PARTISIPASI ANGGARAN, TINGKAT KESULITAN SASARAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP TINGKAT REALISASI ANGGARAN PENERIMAAN PAJAK BUMI DAN BANGUNAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 1 (February 6, 2017): 40. http://dx.doi.org/10.24034/j25485024.y2007.v11.i1.2222.

Full text

Abstract:

Budgeting is an element of management controll system that works as planning device. Budgeting is accepted as key element in the system of planning and controlling. The purpose of the study is know the influence of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation to the realization degree of budgeting revenue from tax of land and construction/Pajak Bumi dan Bangunan.Samples of the study are KP PBB Kanwil XI DJP East Java with 8 (eight) number of KP PBB that consist of KP PBB Surabaya I, Surabaya, II, Surabaya III, Gresik, Bojonegoro, Pamekasan, Madiun, Ngawi. Data analysis for this study using miltiple regression.The results of this study shows that variation pattern the changes variables of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation explains contribution the influence variable of realization degree of budgeting revenue from land and construction/Pajak Bumi dan Bangunan in the amount of 38,9% (R-square).

APA, Harvard, Vancouver, ISO, and other styles

49

Vammalle, Camila, and Ana Maria Ruiz Rivadeneira. "Budgeting in Uruguay Towards modern budgeting practices in Uruguay." OECD Journal on Budgeting 19, no. 1 (May 29, 2019): 171–97. http://dx.doi.org/10.1787/4ff4bfce-en.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Temchenko, A. "IMPROVING THE ENTERPRISE BUDGETING PROCESS ON BEYOND BUDGETING PRINCIPLES." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 4 (2021): 81–87. http://dx.doi.org/10.21272/1817-9215.2021.4-10.

Full text

Abstract:

Today's market conditions require from the main subjects of the financial sphere more and more new approaches to the continuous conduct of their activities, first of all, improving the quality of services provided, ensuring the stability and stability of their business. However, given the constant scarcity of financial resources that the country can direct to the economic development of the state, special attention should be paid to improving the process of financial management. Therefore, today the activity of any business entity in conditions of constant competition, globalization of economic processes in combination with crisis shocks caused by external and internal factors requires significant optimization, which is possible through the organization and implementation of various mechanisms of financial management. One of the effective tools of this mechanism is the "budgeting" process. In combination with methods of forecasting, planning, analysis and control, budgeting is a key component of an effective financial management system that is adequate to modern market mechanism requirements and requires in-depth study. As this process rapidly gains momentum, research into the budgeting mechanism never stops, and theorists and practitioners are constantly proposing new approaches to improving it. However, despite the constant study of this mechanism, the implementation of the budgeting process in most enterprises has mixed opinions among scientists. The latter are based on the high complexity and difficulty of implementing the process in today's harsh realities, given the instability of the economy and the financial crisis. Therefore, among the latest practical examples proposed by scientists, the most common and relevant in use is the replacement of the budgeting process with a number of other models of management that are more volatile in today's environment, including: standard budgeting, resource management outside budgets, project management. These tools for financial management of enterprise resources are more modern and loyal methods that do not preclude the conduct of the budgeting process as a whole, but deal with its improvement and simplification of its management.

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!