fit, investigating in particular its impact on a major control process: budgeting. Design/methodology/approach – The … practice in term of integration with budgeting which range from a voluntary full integration to an voluntary separation …

contingency theory is used to interpret the data. Findings The task of budgeting formulation, implementation and control in times … accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors …

Purpose This paper applies the theory of loss aversion to public budgeting. It seeks to understand how loss aversion … implications The discussion section includes multiple recommendations on how managers can approach budgeting with the intent of … examine framing and risk propensity in budgeting using two different types of framed messaging. Additionally, it is the only …

comes to budgeting. As private-sector management practices are gaining ground in the museum sector, it is important to learn … more about budgeting-related issues in this sector. Originality/value The asymmetrical ratcheting the authors find is the …

and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate …

budgeting. Particularly, it explores whether and how research dialogue unfolds within the public budgeting field over time and … how to stimulate it further, by investigating the case of a specific journal oriented to budgeting topics. Design …/methodology/approach Applying a case study strategy, this paper reviews previous studies on public budgeting published in one specific journal, the …

planning and budgeting processes. Research limitations/implications – One suggestion for further research might be established …

. The approach is illustrated by analyzing an incentive scheme suggested for truthful reporting in budgeting contexts, which …