This paper aims to analysis and evaluate of an organization’s budgetary control system and its links with performance management and decision making. So, it tries to evaluate the relation of budgetary control system with the actual performance and taking decisions accordingly. The researcher...

The discussion of budgeting has been a subject of debate over recent years. Although ZDF adopt budgeting controls, there have been no comprehensive studies on budgeting which has been conducted at ZDF in Zimbabwe. In Zimbabwe budgeting control adoption has not been complete without the active...

This study was based on the data collected through surveys conducted with 256 managers in companies in Kazakhstan, Kyrgyzstan, and Uzbekistan. The findings revealed that budgetary participation and procedural justice perception affected performance positively. In addition, performance was...

In organizations, ideas are often delegated for evaluation as a means of efficiently aggregating multiple information signals. However, those who delegate often find it impossible to separate the evaluation of the ideas they delegate from the evaluation of abilities of those delegated the task...

By its very nature, management control research can be complex and difficult to understand, and hence challenging to introduce into the classroom. Nevertheless, it is important for accounting instruction to retain a connection between teaching and research. This note provides guidance on how...