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Freedom and responsibility for French universities: from global steering to local management

Boitier, Marie; Rivière, Anne - In: Accounting, Auditing & Accountability Journal 26 (2013) 4, pp. 616-649

Purpose – This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach – Empirical data are gathered both at the...

Persistent link: https://www.econbiz.de/10014641426

Towards a more professionalised municipal real estate management

van den Beemt-Tjeerdsma, Annette; Veuger, Jan - In: Journal of Corporate Real Estate 18 (2016) 2, pp. 132-144

Purpose The purpose of this study is to see how a more developed discipline – corporate real estate management (CREM) – can add value to a less developed discipline – municipal real estate management (MREM) – to contribute to their professionalisation. Design/methodology/approach Every...

Persistent link: https://www.econbiz.de/10014852204

Budget Strategy: A Survey of California County Governments

Sun, Jinping - In: California Journal of Politics and Policy 2 (2010) 1

costs of providing services, many local governments are struggling to balance their budgets. This paper, based on a survey …

Persistent link: https://www.econbiz.de/10014589763

Turning value into money

Docters, Robert G.; Reopel, Michael R.; Sun, Jeanne‐Mey; … - In: Journal of Business Strategy 25 (2004) 4, pp. 25-30

though brand management or creating a market for liquidating inventories. This will allow managers to meet budgets without …

Persistent link: https://www.econbiz.de/10014844975

The European Anti‐Fraud Office (OLAF)

Ilett, Nicholas - In: Journal of Financial Crime 12 (2005) 2, pp. 120-122

necessary to protect the budget: this is substantial at Euro 100 billion, it is at greater risk than national budgets from …

Persistent link: https://www.econbiz.de/10014865306

Managers, budgets and organisational change: unbundling some of the paradoxes

Marginson, David; Ogden, Stuart - In: Journal of Accounting & Organizational Change 1 (2005) 1, pp. 45-61

. This paper is concerned with exploring the ways in which managers’ attitudes towards budgets may be influenced by processes … strategies, may be prompting a more positive disposition towards budgets amongst managers. Drawing on recent research evidence …

Persistent link: https://www.econbiz.de/10014840250

How do controllers and managers interpret budget targets?

Kihn, Lili‐Anne - In: Journal of Accounting & Organizational Change 7 (2011) 3, pp. 212-236

Purpose – The purpose of this study is to further our understanding of how and why interpretations of budget targets differ from one person to another even in the same business unit. Design/methodology/approach – A qualitative case study research approach is adopted, involving a review and...

Persistent link: https://www.econbiz.de/10014840362

The evolutionary adoption framework: explaining the budgeting paradox

de Waal, André; Hermkens‐Janssen, Miriam; van de … - In: Journal of Accounting & Organizational Change 7 (2011) 4, pp. 316-336

Purpose – Traditional budgets are seen by practitioners as being incapable of meeting the demands of the competitive …

Persistent link: https://www.econbiz.de/10014840368

Essential Techniques for Healthcare Managers

Farnsworth, Tracy J. - In: International Journal of Pharmaceutical and Healthcare … 4 (2010) 3, pp. 301-302

Persistent link: https://www.econbiz.de/10014795835

An endless debate: the sense and nonsense of budgeting

Rickards, Robert C. - In: International Journal of Productivity and Performance … 57 (2008) 7, pp. 569-592

complaining about the wastefulness of preparing budgets, while steadfastly believing they are indispensable. Among others, Horváth …

Persistent link: https://www.econbiz.de/10014796608

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