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~accessRights:"restricted"
~subject:"Performance measurement"
~subject:"Rechnungswesen"
~subject:"Strategic management"
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Search: subject_exact:"Zero-Base Budgeting"
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Performance measurement
Rechnungswesen
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Betriebliche Budgetierung
294
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294
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91
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89
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67
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1
Investigating budgeting process and budgetary control system within organizations : a study with reference to Indian listed companies and financial institutions
Kaab, Alireza
;
Anzer, R. N.
- In:
Iranian journal of finance
7
(
2023
)
2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014249507
Saved in:
2
Standardization of the strategy translation process, procedural fairness in budgeting and firm performance
Duan, Wenxuan
;
Li, Hezun
;
Sun, Jian
;
Yang, Guang
- In:
China journal of accounting research : CJAR
15
(
2022
)
3
,
pp. 1-18
This paper studies the effect of the standardization of the strategy translation process on procedural fairness in budgeting and firm performance. Analysis of 250 valid questionnaires using a structural equation model shows that the strategy translation process (STP) affects firm performance not...
Persistent link: https://www.econbiz.de/10013355313
Saved in:
3
When the supply side of a management accounting innovation fails : the case of beyond budgeting in Sweden
Ax, Christian
;
Ax, Elin
- In:
Accounting and business research
52
(
2022
)
4
,
pp. 443-478
Persistent link: https://www.econbiz.de/10013362769
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4
Accountability for responsibility : a case study of a more intelligent enactment of accountability
Helle, Grete
;
Roberts, John
- In:
Accounting, auditing & accountability journal
37
(
2024
)
3
,
pp. 790-815
Persistent link: https://www.econbiz.de/10014515547
Saved in:
5
The effect of budgetary goal clarity and budget evaluation on performance accountability of local government
Mutia Tsalitsa Alawia
;
Rahman, Aulia Fuad
;
Prastiwi, Arum
-
2021
Persistent link: https://www.econbiz.de/10012620819
Saved in:
6
Capital Budgeting Decisions, Cash Flow Forecasts, and Management Accountants’ Motivated Reasoning : A Field Study
Wouters, Marc
;
Stadtherr, Frank
-
2021
Management accountants who are preparing cash flow forecasts for capital budgeting decisions may have preferred conclusions that lead to motivated reasoning. Whereas previous research has mainly demonstrated antecedents of accountants’ motivated reasoning (e.g., client pressure), we look more...
Persistent link: https://www.econbiz.de/10013231557
Saved in:
7
The effect of frontline employee participation in strategic planning on managers' budget slack creation and evaluation : a lab-in-the-field experiment
Chen, Yasheng
;
Xede, James
- In:
Spanish journal of finance & accounting : the official …
52
(
2023
)
4
,
pp. 528-558
Persistent link: https://www.econbiz.de/10014415949
Saved in:
8
Managing damaged asset : a case study optimisation between refurbishing and divestiture using capital budgeting in a logistics business in Indonesia
Subiyanto, Effnu
;
Ismiyanti, Fitri
;
Annisa Farahmei …
- In:
International journal of management and decision making …
22
(
2023
)
2
,
pp. 160-181
Persistent link: https://www.econbiz.de/10014316220
Saved in:
9
Financial Controlling
Behringer, Stefan
-
2023
Fundamentals of controlling -- The information function of controlling -- The management function of controlling -- The control function of controlling -- Digitalization and controlling -- Trends in controlling.
Persistent link: https://www.econbiz.de/10013533936
Saved in:
10
The effect of performance information on actual budgeting allocation : the role of policy type
Sohn, Hosung
;
Han, Dongsook
;
Bin Bae, Kwang
- In:
Public performance & management review
45
(
2022
)
5
,
pp. 1112-1132
Persistent link: https://www.econbiz.de/10013493127
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