zunehmend unzufrieden mit diesem Instrument.Die herkömmliche Budgetierung sei zu zeitaufwendig, zu unflexibel, zu bürokratisch … Budgeting“ und „Better Budgeting“ einige jüngereKonzepte vorgestellt, die eine Lösung der durch die traditionelle Budgetierung …

their management process. The main objective of this paper is to determine the importance of internal financial statements … prepared according to the specific requirements of managers in decision making and budgetary user management.Another goal of … management, rational spending of public resources,providing quality public services and satisfaction of public needs. As the …

inefficiency. Moreover, inefficiency could partly be attributed to factors, which affect the management input and requirements on …

Recent studies have demonstrated the importance of good management for firm performance. Here, we focus on management … in not-for-profits (NFPs). We present a model predicting that management quality will be lower in NFPs compared to for …-profits (FPs), but that outputs may not be worse if managers are altruistic. Using a tried and tested survey of management …