Purpose – This paper aims to examine the role of the Japanese state in the development of budgets within “special … archives of “closedown institutions” this paper examines the role of the state in determining the use of budgets within Japan … examine the changes in the use of budgets effected when Japan Airways succeeded Japan Air Transport. Findings – Prior to 1938 …

Purpose – This paper aims to examine the role of the Japanese state in the development of budgets within “special … archives of “closedown institutions” this paper examines the role of the state in determining the use of budgets within Japan … examine the changes in the use of budgets effected when Japan Airways succeeded Japan Air Transport. Findings – Prior to 1938 …

indigenous processes and how, together, members negotiate their way through this complex budgeting process. A broadened network …

: budgeting, record‐keeping, decision making and long‐term financial planning. The findings suggest that simple accounting … practices are used in the home to serve multiple purposes. Domestic cash budgets, financial records and decision‐making rules of …

presence of slack in business unit budgets in diversified firms. The relationships among these variables are established by … diversification is positively associated with slack in business unit budgets; and that tight budgetary controls and high …

devolved budgets in three English local education authorities (LEAs). Explains that, in each LEA, a team was formed to …. More critically, points out that while the 1988 Education Act made it clear that the new budgeting system should be …. Explores both the arguments and the mechanisms which each LMS team deployed in order to produce an incrementalist budgeting …