Chinese perspective on budgeting, the budgeting process in China, and its underlying logic. …This open access book systematically applies the philosophy of the Golden Mean to interpret the public budgeting … process, policies, and reforms in contemporary China, within the framework of Commentary on The Doctrine of the Mean by Zhu Xi …

This article studies the role of participation in the budgeting process when the company has to coordinate two … interdependent divisions. The focus lies on the design of the budgeting process (top-down vs. participative budgets) and the … earnings. With the participative budgeting process, the company (principal) implements an information system that provides the …

This article studies the role of participation in the budgeting process when the company has to coordinate two … interdependent divisions. The focus lies on the design of the budgeting process (top-down vs. participative budgets) and the … earnings. With the participative budgeting process, the company (principal) implements an information system that provides the …

The purpose of this chapter is to examine the budgeting process in a local church from a social capital perspective … in the budgeting process at a local independent church. The interview data were supplemented by documentary evidence … budgeting process. The chapter contributes to both social capital theory and church literature. Social capital provides novel …

execution stage of the budgeting process, while it is not significant at the formulation and legislation stages. These results …