Parker (2002) argued that the formalized budgetary discourse in English language textbooks in the 1990s may restrict students' conceptions of budgeting and thereby block uninhibited budgeting change. This study concentrates on the budgetary discourse found in Finnish specialist business journals...

This paper introduces the budgeting climate concept and applies it to the case organizations' budgeting in order to understand the connections between budgeting activity and human behavior in their organizational and social context. The empirical phase comprised a longitudinal case study...

Purpose – The purpose of this paper is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design/methodology/approach – The paper is framed according to...