Narrow search
Showing 1 - 10 of 6,208
Cover Image
Why 5 percent? An analysis of optimal endowment spending rates
Green, Steven L. - In: Studies in Economics and Finance 26 (2009) October, pp. 216-231
Purpose – Some members of Congress in the USA have expressed serious concern that endowment spending rates of major American universities are too low. The purpose of this paper is to derive optimal spending rates and compare them with actual rates to determine if this concern is warranted....
Persistent link: https://www.econbiz.de/10009392952
Cover Image
The optimal level of budgetary goal difficulty: an experimental study
Dowd, Joe; McGonigle, William; Djatej, Arsen - In: International Journal of Managerial and Financial Accounting 2 (2010) 2, pp. 153-160
Budgets are commonly used for multiple purposes. Whereas planning budgets reflect organisations' 'best guesses' of … future events, control budgets are intended to motivate high levels of effort. Budgetary control mechanisms modelled in a …
Persistent link: https://www.econbiz.de/10008755150
Cover Image
Constructing an FPMS in a medium-sized consulting company using a combination of an ERP system and Microsoft Excel
Rom, Anders; Rohde, Carsten - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 67-83
budgets are only stored in the spreadsheets, which presents a number of limitations with regard to reporting and analysis. The …
Persistent link: https://www.econbiz.de/10008755350
Cover Image
Budgets and budgetary control in British businesses to c.1945
Boyns, Trevor - In: Accounting History Review 8 (1998) 3, pp. 261-301
(mainly) secondary sources regarding the use of budgets and budgetary control in Britain and raises questions as to the …
Persistent link: https://www.econbiz.de/10005483277
Cover Image
Changing government policy and the resultant behavioural consequences within an accounting environment
Goodwin, David R.; Bloore, Ross - In: International Journal of Accounting, Auditing and … 4 (2007) 2, pp. 161-182
This paper examines the behavioural impacts in an accounting environment arising from changes to government policy. Specifically, such impacts arose from a changed government policy that granted nationals or natives preferential access to training and promotion opportunities within the work...
Persistent link: https://www.econbiz.de/10008538803
Cover Image
Japanese culture and budgeting: A review of the literature and a limited pilot study to illustrate the research agenda
Yee, Cassandra Seow-Ling; Otsuka, Setsuo; James, Kieran; … - In: Managerial Auditing Journal 23 (2008) November, pp. 873-899
Purpose – The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small-sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to...
Persistent link: https://www.econbiz.de/10010552960
Cover Image
The positive and negative consequences of "managerialization" : evidence from Japanese nonprofit elderly care service providers
Shirinashihama, Yoshitaka - In: Nonprofit and voluntary sector quarterly : journal of … 48 (2019) 2, pp. 309-333
Persistent link: https://www.econbiz.de/10012006513
Cover Image
Country Survey XIII: Japan's security posture and defense industry prospects
Chinworth, Michael - In: Defence and Peace Economics 11 (2000) 2, pp. 369-401
Defense budgets in Japan have been complicated compromises from numerous inputs - including threat perceptions … and consistent government pressures for smaller budgets have further slowed annual growth in total spending and have … contributed to lower procurement budgets. As a result, the domestic Japanese defense industry is facing far more constrained …
Persistent link: https://www.econbiz.de/10009215228
Cover Image
The Limits of Fiscal, Monetary, and Trade Policies:International Comparisons and Solutions
Leightner, Jonathan E - World Scientific Publishing Co. Pte. Ltd.
Sixteen countries across the world ¡ª including the United States and many European nations ¡ª have fallen into economic crises since the late 1990s. In <em>The Limits of Fiscal, Monetary, and Trade Policies: International Comparisons and Solutions</em>, Jonathan E Leightner convincingly argues that...
Persistent link: https://www.econbiz.de/10011010979
Cover Image
China and East Asian production networks: some policy implications
Thorpe, Michael - In: International Journal of Economics and Business Research 1 (2009) 3, pp. 291-306
emerged, with Japan and the newly industrialised economies exporting intermediate goods to the ASEAN-4 countries and …
Persistent link: https://www.econbiz.de/10008755210