Search Results - subject:"Betriebliche Budgetierung"

Deficiencies in the traditional budgeting process cause the negative behaviour of budgetary slacking

Ramlall, Rishen; Grobbelaar, Schalk - In: South African journal of business management 55 (2024) 1, pp. 1-12

Purpose: This study delves into the inadequacies of the traditional budgeting process and their role in instigating budgetary slacking behaviour within organisations. It aims to unveil the underlying mechanisms behind this behaviour and provides practical insights for organisational enhancement....

Persistent link: https://www.econbiz.de/10015197799

Taking carbon into account in capital budgeting : a field study of municipal energy companies in finland

Hyvönen, Timo; Laine, Matias; Pellinen, Jukka - In: Social & environmental accountability journal 44 (2024) 3, pp. 193-216

Persistent link: https://www.econbiz.de/10015176981

Budgetary control and beyond budgeting from a historical perspective : insights from re-visiting the 1922 book by James O. McKinsey

Berg, Terje; Johanson, Daniel; Madsen, Dag Øivind - In: Management & organizational history : M&OH 19 (2024) 3, pp. 182-198

Persistent link: https://www.econbiz.de/10015178185

Kingston student housing co-operative : budgeting and governance in a global crisis

Stack, Ryan; Malsch, Bertrand - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 4, pp. 613-628

Persistent link: https://www.econbiz.de/10015332141

Attracting and securing budgets for agricultural and applied economics departments

Holt, Matthew T.; Homans, Frances R.; Lusk, Jayson L.; … - In: Applied economic perspectives and policy 46 (2024) 3, pp. 905-920

Persistent link: https://www.econbiz.de/10015097597

Cost accounting as a set of instruments for performance budgeting in local government units

Szolno, Olga - In: European research studies 27 (2024) 1, pp. 302-331

Persistent link: https://www.econbiz.de/10014536135

Toward financial optimization : assessing the influence of budget process on effective accounting management

Nguyen Thi Thanh Thao - In: Management dynamics in the knowledge economy 12 (2024) 2/44, pp. 116-132

Persistent link: https://www.econbiz.de/10014584143

Navigating frugality and creativity urgencies : the role of diagnostic use of budgets and goal clarity

Appuhami, Ranjith; Bhuiyan, Faruk; Boedker, Christina - In: Journal of management control 35 (2024) 2, pp. 235-264

Persistent link: https://www.econbiz.de/10015114609

Breaking the budget chains : empowering Iraqi small- and medium-sized enterprises through Beyond Budgeting

Alhalawi, Noora S.; Dammak, Saida - In: South African journal of economic and management sciences 27 (2024) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10015046038

How management accountants purposefully create cash flow forecasts in capital budgeting : a field study of product development decisions

Wouters, Marc; Stadtherr, Frank - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 3, pp. 467-505

Persistent link: https://www.econbiz.de/10015098518