This paper examines issues related to the explanation of the budgeting practices variety. The framework chosen to … explain diversity is the contingency theory. It gives us the opportunity to determinate the explanatory factors of budgeting … practices: uncertainty, technology, organization, and strategy. Keywords : budget, budgeting, contingency theory, management …

Purpose – This paper aims to explore the role of line-item budgeting in film production in an effort to illustrate the … analysed the role budgeting plays from the film director’s point of view. Findings – This paper suggests that the constraints …-item budgeting, adding greater insight into the interrelations between creativity and control. By exploring the ways in which line …