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Artificializing accounting numbers : a sensemaking perspective in times of crisis

Nhung Thi Hong Hoang - In: Accounting, auditing & accountability journal 36 (2023) 4, pp. 1167-1193

Persistent link: https://www.econbiz.de/10014280471

Budgeting challenges on the path towards universal health coverage: The case of Benin

Paul, Elisabeth; Sambiéni, N'koué Emmanuel; Wangbe, … - In: Health Economics Review 10 (2020) 28, pp. 1-8

objectives of public expenditure management. Results: The government of Benin faces important budgeting challenges when it comes … important budgeting challenges faced by Benin when it comes to implementing its UHC policy are also faced by many other African …

Persistent link: https://www.econbiz.de/10014489784

Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process

Bergmann, Mareike; Brück, Christian; Knauer, Thorsten; … - In: Journal of Management Control 31 (2020) 1-2, pp. 25-54

Since the use of business analytics promises automation of business processes and time savings, the budgeting process … business analytics in the budgeting process and its effect on satisfaction with the budgeting process. Specifically, we focus … on one technical determinant (data infrastructure sophistication) and the importance of the two major budgeting functions …

Persistent link: https://www.econbiz.de/10014503552

Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink

Ziemerink, Johanna Elizabeth Emmarentia - 2008

and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management …

Persistent link: https://www.econbiz.de/10009456098

A measurement of year-on-year variation in the allocations to national departments in South Africa (2003/4–2007/8) from a public management point of view

Pauw, J.C. - 2009

The Estimates of National Expenditure in South Africa were analysed over a five-year period to determine the extent and nature of budget variation at national level. These estimates are of importance to managers in the public service and to theoreticians in Public Administration and related...

Persistent link: https://www.econbiz.de/10009457769

Budgeting techniques for closed stock companies

Juknienė, Virginija - 2009

Magistro darbe yra analizuojami biudžetai, jų sudarymo metodika teoriniu aspektu, nustatomas biudžetų sudarymo poreikis uždarosiose akcinėse bendrovėse, remiantis įmonių finansine analize, aiškinamasi, ar visoms uždarosioms akcinėms bendrovėms tikslinga sudaryti biudžetus....

Persistent link: https://www.econbiz.de/10009478802

Financial planning and control systems : essential tools to increase the survival rate of micro and small manufacturing enterprises in the Tshwane metropolitan area

Berry, Pamela Ruth - 2011

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane...

Persistent link: https://www.econbiz.de/10009481324

Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)

Fibírová, Jana; Šoljaková, Libuše - In: European Financial and Accounting Journal 4 (2009) 1, pp. 25-36

in budgeting process, level of power and responsibility managers, relation to incentive scheme, and the personal …

Persistent link: https://www.econbiz.de/10010512835

Temporal Anomalies in Budgetary Cost Control of Municipal Corporations

Bačun, Dinko - 2019

The last financial crisis revealed anomalies in corporate ability to face adverse economic conditions and fast exchange of new developments. Relying mostly on accounting data for budgetary cost control, the Management found that the data, although fiscally correct and valid for strategic...

Persistent link: https://www.econbiz.de/10011999494

Home accountants: exploring their practices

Northcott, Deryl; Doolin, Bill - In: Accounting, Auditing & Accountability Journal 13 (2000) 4, pp. 475-501

: budgeting, record‐keeping, decision making and long‐term financial planning. The findings suggest that simple accounting …

Persistent link: https://www.econbiz.de/10014640889