Jones, Tracy A. - In: International Journal of Contemporary Hospitality Management 20 (2008) 4, pp. 428-444
, 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 …