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, including: the process used in setting budgets, monitoring and review of the budgetary processes, and the human aspects of the … key reason organizations produce budgets are to aid control, evaluate performance and aid planning. Neither the top …‐down approach in the UK, compared to previous surveys in other countries. Budgets were generally viewed as the main performance …
Persistent link: https://www.econbiz.de/10014762893
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Purpose – This paper aims to look at the past development and potential of the Rhenish capitalist governance “model”. The paper aims to discuss the origins and nature of the model. The main focus is on the model's in crisis and its specific role within the transformation processes of...
Persistent link: https://www.econbiz.de/10014884776
Persistent link: https://www.econbiz.de/10011418113
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Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...
Persistent link: https://www.econbiz.de/10009350768
Purpose – The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on costing, funding and budgetary control, and to place more recent accounting changes in their historic context. Design/methodology/approach – The paper is largely chronological and...
Persistent link: https://www.econbiz.de/10014840303
This study explores the nature of critical success factors (CSFs) in UK budget hotel operations through a questionnaire survey designed to ascertain the relevance and importance of a range of factors referred to as critical in the extant academic and trade literature. From a usable sample of 239...
Persistent link: https://www.econbiz.de/10014789726
Purpose – Seeks to explain the survival of the Local Education Authority (LEA) as an organizational form despite the significant reform of UK education that created a hostile environment for them. Design/methodology/approach – Adopting a historical perspective and drawing on...
Persistent link: https://www.econbiz.de/10014641043