This study focuses on the roles of rhetoric and of the various actors in institutionalisation and … deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 … support the institutionalisation of and the attempts to deinstitutionalise budgets. Firstly, in the 1930’s the turbulence of …

have been used to support the institutionalisation and the attempts to deinstitutionalise budgets. First, the turbulence of …

have been used to support the institutionalisation and the attempts to deinstitutionalise budgets. First, the turbulence of …

legislature and the general public (Budget Transparency). Using data from 49 countries covered in both the OECD/World Bank (2007 …

. Considering divisional budget is relatively volatile and difficult for direct forecasting, and divisional operation efficiency is … to forecast and evaluate relatively volatile divisional budget. Furthermore, this paper also reveals that these models … can be used to predict the empirical extreme situations of divisional budget for subsequent period, and these extreme …

budget targets set at the beginning of the year motivates managers to play budgetary games which taints the budgeting and … purposes and also offer budget-based bonuses to their managers as an incentive to perform. In addition, a large proportion of … negative correlation between budget value and managers' perceptions of the degree to which budget gaming occurs in their …