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Examining institutional content of the balanced scorecard : logics and translations in Ukrainian business environment
Firsova, Svitlana; Ta Huy Hung - In: Organizations and markets in emerging economies 8 (2017) 2, pp. 142-164
This study examines institutional definitions and meanings Ukrainian managers attach to one of the most popular …, interpretations, collective cognitions and meanings beyond initial technical purposes of the BSC are treated as an institutional … practice have been infused with institutionally constructed meanings and understandings generated from the local dominant …
Persistent link: https://www.econbiz.de/10012193807
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Inflused with value? : trajectories, discourses and institutional constructions in Beyond Budgeting diffusion
Aksom, Herman - In: International journal of management concepts and … 10 (2017) 2, pp. 199-225
Persistent link: https://www.econbiz.de/10011794994
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Budgeting and budgetary institutions
Shah, Anwar (contributor) - 2007
Persistent link: https://www.econbiz.de/10010521892
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Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity
Gooneratne, Tharusha N.; Hoque, Zahirul - In: Critical perspectives on accounting : an international … 36 (2016), pp. 58-70
Persistent link: https://www.econbiz.de/10011487974
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Budgeting and Budgetary Institutions
Shah, Anwar - 2012
Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and...
Persistent link: https://www.econbiz.de/10012563102
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Budgetary control and risk management institutionalization : a field study of three state-owned enterprises in China
Jermias, Johnny; Fu, Yuanlue; Fu, Chenxi; Chen, Yasheng - In: Journal of accounting & organizational change : JAOC 19 (2023) 1, pp. 63-88
Persistent link: https://www.econbiz.de/10014325353
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Beyond budgeting and change : a case study
Sandalgaard, Niels; Bukh, Per Nikolaj D. - In: Journal of accounting & organizational change 10 (2014) 3, pp. 409-423
Persistent link: https://www.econbiz.de/10010436763
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Insights of using beyond budgeting ideas for performance management and control in Norwegian companies
Heinzelmann, Rafael - In: Controlling : Zeitschrift für erfolgsorientierte … 27 (2015) 2, pp. 96-101
Persistent link: https://www.econbiz.de/10010483477
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An empirical investigation of beyond budgeting practices
Matějka, Michal; Merchant, Kenneth A.; O'Grady, Winnie - In: Journal of management accounting research : JMAR 33 (2021) 2, pp. 167-189
Persistent link: https://www.econbiz.de/10012626540
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Enabling characteristics of new budgeting practice and the role of controller
Henttu-Aho, Tiina - In: Qualitative research in accounting & management : QRAM 13 (2016) 1, pp. 31-56
Persistent link: https://www.econbiz.de/10011568322