Determinants And Consequences Of The Use Of Budgets
DOWNLOAD
AUDIOBOOK
READ ONLINE
Download Determinants And Consequences Of The Use Of Budgets PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Determinants And Consequences Of The Use Of Budgets book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Determinants And Consequences Of The Use Of Budgets
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Stefan Hofmann
language : en
Publisher: LIT Verlag Münster
Release Date : 2007
Determinants And Consequences Of The Use Of Budgets written by Stefan Hofmann and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Budget in business categories.
The alteration of the business environment has heightened the role of management accounting and control systems (MACS). Not only the design of MACS has gained increased relevance but also the ways in which MACS are used. Based upon empirical data from 69 German manufacturing companies of different industries testing the developed research model, the evidence reinforces the knowledge concerning budgets and their use and essentially bridges the gap in understanding the relationship between budgeting and strategy by revealing the positive effects formal MACS perform. This book is important reading for graduate students of business administration and executives with focus on budgeting management accounting and strategic management.
Organizational Determinants Of Budgetary Influence And Involvement
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Noah P. Barsky
language : en
Publisher: Routledge
Release Date : 2013-10-11
Organizational Determinants Of Budgetary Influence And Involvement written by Noah P. Barsky and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-11 with Business & Economics categories.
Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
The Changing Roles Of Company Budgets
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Stephen Lyne
language : en
Publisher: CIMA Publishing
Release Date : 2013-12-17
The Changing Roles Of Company Budgets written by Stephen Lyne and has been published by CIMA Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-17 with Business & Economics categories.
The survey in this CIMA research report explored claims in recent literature that managers are now generally dissatisfied with budgeting processes and ought to be considering methods that move beyond budgeting. Tests were undertaken to discover: - What attitudes financial and non-financial managers in the survey companies had towards budgeting and whether these differed between the two groups - What changes had taken place in budgetary practice and how finance and non-finance managers perceived these changes - Which underlying factors were most likely to cause negative attitudes towards the consequences of budgeting amongst respondents This book gives a comprehensive analysis of the current use and changing use of budgets in medium-large organisations. By combining the use of questionnaires, interviews and company visits with statistical analysis techniques, the research is able to provide key insights into finance and non-finance manager attitudes towards budgets. The book is highly relevant to practitioners and students as it highlights the actual practice and use of budgets in medium-large companies, rather than presenting theoretical concepts and academic hypotheses.
Open Budgets
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Sanjeev Khagram
language : en
Publisher: Brookings Institution Press
Release Date : 2013-04-04
Open Budgets written by Sanjeev Khagram and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-04 with Political Science categories.
A Brookings Institution Press and Ash Center for Democratic Governance and Innovation publication Decisions about "who gets what, when, and how" are perhaps the most important that any government must make. So it should not be remarkable that around the world, public officials responsible for public budgeting are facing demands—from their own citizenry, other government officials, economic actors, and increasingly from international sources—to make their patterns of spending more transparent and their processes more participatory. Surprisingly, rigorous analysis of the causes and consequences of fiscal transparency is thin at best. Open Budgets seeks to fill this gap in existing knowledge by answering a few broad questions: How and why do improvements in fiscal transparency and participation come about? How are they sustained over time? When and how do increased fiscal transparency and participation lead to improved government responsiveness and accountability? Contributors: Steven Friedman (Rhodes University/University of Johannesburg); Jorge Antonio Alves (Queens College, CUNY) and Patrick Heller (Brown University); Jong-sung You (University of California—San Diego) and Wonhee Lee (Hankyung National University); John M. Ackerman (National Autonomous University of Mexico and Mexican Law Review); Aaron Schneider (University of Denver) and Annabella España-Najéra (California State University–Fresno); Barak D. Hoffman (Georgetown University); Jonathan Warren and Huong Nguyen (University of Washington); Linda Beck (University of Maine–Farmington and Columbia University), E. H. Seydou Nourou Toure (Institut Fondamental de l'Afrique Noire), and Aliou Faye (Senegal Ministry of the Economy and Finance).
Organizational Determinants Of Budgetary Influence And Involvement
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Noah P. Barsky
language : en
Publisher: Routledge
Release Date : 2013-10-11
Organizational Determinants Of Budgetary Influence And Involvement written by Noah P. Barsky and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-11 with Business & Economics categories.
Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
Guidelines For Public Expenditure Management
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Mr.Jack Diamond
language : en
Publisher: International Monetary Fund
Release Date : 1999-07-01
Guidelines For Public Expenditure Management written by Mr.Jack Diamond and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-07-01 with Business & Economics categories.
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Comparative Public Budgeting
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : George M. Guess
language : en
Publisher: Cambridge University Press
Release Date : 2021-01-07
Comparative Public Budgeting written by George M. Guess and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-07 with Law categories.
This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.
Local Government Budget Stabilization
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Yilin Hou
language : en
Publisher: Springer
Release Date : 2015-05-28
Local Government Budget Stabilization written by Yilin Hou and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-28 with Political Science categories.
This book is the first comprehensive, full-scale treatment of the politics, law, and economics with regard to the policies and policy instruments for budget stabilization at the local level. It examines budget stabilization in the United States from the 1910s to 2010 (from adoption of public budgeting in this country through the Great Recession). In addition, it provides details on the methods and results of empirical tests of the effects of budget stabilization instruments on government operations, key/basic services provision, and some other aspects of social and economic life at the local level, including full-purpose governments (county, metro city, municipality, township, and village) as well as special (single-) purpose governments (like school districts and transportation districts). This book dissects an important and pressing issue in public financial administration, analyzes a lesson that has been in the learning process, especially in the United States, and identifies theoretical threads for scholarly refinement, which will be put into specific contexts of policy design and implementation. This book will be of interest to scholars in political science, economics, public choice and in public administration, where it will also appeal to policy-makers.
Determinants And Consequences Of Perceived Predation Risk From Individual Behavior To Transgenerational Effects
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Chiara Morosinotto
language : en
Publisher: Frontiers Media SA
Release Date : 2022-05-27
Determinants And Consequences Of Perceived Predation Risk From Individual Behavior To Transgenerational Effects written by Chiara Morosinotto and has been published by Frontiers Media SA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-27 with Science categories.
Human Reproduction Programme Hrp Revised Programme Budget 2020 2021
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author :
language : en
Publisher: World Health Organization
Release Date : 2020-09-23
Human Reproduction Programme Hrp Revised Programme Budget 2020 2021 written by and has been published by World Health Organization this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-23 with Medical categories.