Showing 1 - 10 of 14
. Originality/value – There is very little researched information on inadequacy or adequacy of budgeting and funding on UML. This … research adds some information on UML budgeting and financing.  …
Persistent link: https://www.econbiz.de/10014686342
Purpose – This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face … when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design … change their management accounting system on the basis of inspiration from Beyond Budgeting will maintain fixed budget …
Persistent link: https://www.econbiz.de/10014840606
Sets out the recent history of budget reform in Sweden and offers a brief assessment of the progress made to date. It is now ten years since the Swedish Government began its initial trials of a three‐year budget cycle intended to provide for a longer‐term perspective in the financing of the...
Persistent link: https://www.econbiz.de/10014799291
The Hong Kong government emphasizes very much the importance of achieving the “financial stability” objective, and has been very successful in controlling expenditure growth and in accumulating fiscal reserves. This remarkable performance is attributed to adhering consistently to budgetary...
Persistent link: https://www.econbiz.de/10014799386
This article gives details about how the author teaches about “Fiscal Management” at Boston’s (USA) Simmons Graduate School of Library and Information Science. Included in the instructional methodology are methods of research, “the box,” outside speakers, class assignments, papers, and...
Persistent link: https://www.econbiz.de/10014686413
If program managers knew that unexpended funds could be rolled from one year to the next without explanation, would they roll funds and save for future expenditures? Wouldn’t you? This article is a proposal to allow for just such a strategy. This proposal also redefines and simplifies the...
Persistent link: https://www.econbiz.de/10014686422
Presents a case study demonstrating financial statement ratio analysis (FSRA). This analysis matches company to industry data and builds sales forecasting models. FSRA imputes forecast standards of sales and costs, and applies them to a budgeted financial statement variance analysis for the EE...
Persistent link: https://www.econbiz.de/10014929460
planning and budgeting processes. Research limitations/implications – One suggestion for further research might be established …
Persistent link: https://www.econbiz.de/10014906687
Purpose – The purpose of this paper is to assist organizations in understanding the nature of quality management from a resource‐based perspective by investigating the relationship between strategies needed to drive quality enhancement, and resources being allocated to support effective...
Persistent link: https://www.econbiz.de/10014800687
Purpose – To provide background and insight into the maintenance of water supplies to Jordan including policy initiatives and solutions. Design/methodology/approach – A case study style examination of recent articles and policy initiatives which provide a practical oversight of the real...
Persistent link: https://www.econbiz.de/10014867316