Purpose – The purpose of this paper is to evaluate the current practice of facilities management (FM) in Botswana, particularly as it relates to building maintenance. Design/methodology/approach – Both qualitative and quantitative research methods (observations made from visual inspection of...

Purpose – This article examines the relationship between budgeting and strategic management, especially in terms of strategic planning. Strategic management presents managers with a process for making decisions and guiding a firm's actions, while budgeting provides information on funding and...

Purpose – At some point in their career, almost all managers will find themselves in a business that is under‐performing relative to expectations. But how do we know whether the expectations are reasonable? How can we tell whether we have an operational problem that requires operational...

Purpose – This paper seeks to estimate the long‐term effects on output of different fiscal policies in Portugal. Design/methodology/approach – Results are obtained from accumulated impulse response functions associated with unrestricted VAR models that include several public spending and...

Purpose – The purpose of this paper is to draw on a small‐scale study that investigated the relationships between the budget‐setting process and slack, and how budgetary, behavioural and contextual factors can affect this relationship, to reconceptualise the phenomenon of budgetary slack...

Purpose – The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision‐making, control and performance evaluation. Design/methodology/approach – An empirical survey via questionnaires was conducted on a sample of 100 leading hotels...