Journal articles: 'Accounting; Budgeting'

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Blöndal, Jón R. "Accrual Accounting and Budgeting." OECD Journal on Budgeting 3, no. 1 (October 9, 2003): 43–59. http://dx.doi.org/10.1787/budget-v3-art4-en.

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Jones, L. "Responsibility budgeting and accounting." International Public Management Journal 3, no. 2 (2000): 205–27. http://dx.doi.org/10.1016/s1096-7494(00)00036-2.

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Grayson, Michael M. "An accounting test about budgeting." Critical Perspectives on Accounting 17, no. 8 (December 2006): 1088. http://dx.doi.org/10.1016/j.cpa.2006.08.002.

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Jones, Rowan. "National Accounting, Government Budgeting and the Accounting Discipline." Financial Accountability and Management 16, no. 2 (May 2000): 101–16. http://dx.doi.org/10.1111/1468-0408.00099.

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Novikova, E. D. "Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies." Vestnik of the Plekhanov Russian University of Economics, no. 2 (April 22, 2019): 108–18. http://dx.doi.org/10.21686/2413-2829-2019-2-108-118.

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In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of objectives for accounting and budgeting. Therefore, developing effective procedures of accounting and budgeting in present day business entities acquires bigger importance, as indicators and data of accounting influence the quality of making managerial decisions and consequently, the position of the enterprise in external market environment. The goal of the research is to ground the necessity of transforming accounting procedures and budgeting on the basis of opportunities provided by bid data technologies. The subject of the research is specific features of using big data in managerial accounting and budgeting. The article studies trends of growing information masses that are used in managerial accounting and budgeting, systematizes functional tasks accomplished by big data in different industries of Russian economy, investigates processes of accounting procedures’ transformation, analyzes opportunities and practice of using big data in making managerial decisions at Russian enterprises, grounds the necessity to introduce advanced technologies of data analysis in the system of accounting and budgeting. As a result of the research principles of using big data were formulated and the model of valuechain by big data was built for managerial accounting and budgeting and opportunities and threats of using big data in managerial accounting and budgeting were identified.

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Soleimani, Hamid, Hojjat Soleimani, Seyed Hesam Vaghfi, and Davood Salehfar. "The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)." International Journal of Accounting and Financial Reporting 2, no. 2 (October 14, 2012): 89. http://dx.doi.org/10.5296/ijafr.v2i2.2496.

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Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the actual cost of activities, reducing the costs and improving the quality of services provided for people. Planning and successful execution of operational budgeting system has a strong correlation with the characteristics of the governmental accounting system and financial reporting. An important prerequisite for reconciliation of the budgeting system is to modify the accounting system, so that it could calculate the actual price. Development and implementation of the operational budgeting in the governmental agencies requires application of accrual accounting in order to determine the actual costs of programs and activities. In this research, operational budgeting and accrual accounting were addressed with an analytical approach and the necessity of establishing accrual accounting, as a prerequisite for implementation of the budgeting on an operational basis was emphasized

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Diamond, Jack. "Performance Budgeting: Is Accrual Accounting Required?" IMF Working Papers 02, no. 240 (2002): 1. http://dx.doi.org/10.5089/9781451875805.001.

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LIKIERMAN, ANDREW, DAVID HEALD, GEORGE GEORGIOU, and MAURICE WRIGHT. "RESOURCE ACCOUNTING AND BUDGETING: A SYMPOSIUM." Public Administration 73, no. 4 (December 1995): 561. http://dx.doi.org/10.1111/j.1467-9299.1995.tb00844.x.

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Mykhalska, O. "CONCEPTUAL PRINCIPLES OF CONSTRUCTION OF MANAGEMENT ACCOUNTING OF CENTERS OF RESPONSIBILITY IN BUDGETING AT OIL AND FAT ENTERPRISES OF UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 84–91. http://dx.doi.org/10.18371/fcaptp.v1i36.227626.

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The article analyzes the management accounting of responsibility centers that form specific objects of cost accounting, namely budget responsibility centers. The presented system of management post-operational cost accounting, meets the requirements of budgeting and becomes a necessary condition for monitoring the level of compliance with standards and provides a reasonable formation of production costs for technological redistribution at oil and fat enterprises. The information basis of the budgeting process is management accounting. Moreover, management accounting provides the necessary information for budget planning, control and analysis of budget execution, and is one of the components of the budgeting process. Assessment of responsibility centers is useful for understanding the cycles of economic activity, economic processes and structural units in the framework of budgeting. The operations-based management accounting system mainly meets the requirements of budgeting, which becomes a necessary condition for control over the standard conditions of accounting. In order to obtain more detailed information for analysis and control, it is proposed to organize cost accounting by operations-functions of technological processes, which allows analysts to find bottlenecks in technology by identifying redundant technological functions and operations and strengthen control over compliance with proven budgets for each «responsibility center». Accounting for responsibility centers aims to evaluate the management activities of a particular responsibility center and to provide a responsibility report and an information report for the evaluation of senior management. It is a method of management accounting that measures the results of each responsibility center, which allows each manager to realize the responsibility in their field of cost accounting and budgeting.

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Ghofur, Abdul, Muhammad Firdaus, and Lia Rachmawati. "Faktor-Faktor Yang Memengaruhi Penganggaran Berbasis Kinerja (Performance Based Budgeting) Pada Pemerintah Kabupaten Jember." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, no. 1 (September 1, 2020): 58–73. http://dx.doi.org/10.31967/jakuma.v1i1.378.

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This study aims to study the effect of commitment, leadership style, reward, punishment and quality of human resources on performance-based budgeting (performancebased budgeting) in the Jember Regency Government in 2019. Data processing methods use multiple analysis with the help of SPSS analysis tool version 21. Research results demonstrate accounting commitment, leadership style, reward, punishment and quality of human resources for performance-based budgeting. Partially, commitment accounting, leadership style, punishment and quality of human resources are not related to performance-based budgeting, while awards have a significant and positive effect on performance-based budgeting.

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11

Anessi-Pessina, Eugenio, Carmela Barbera, Mariafrancesca Sicilia, and Ileana Steccolini. "Public sector budgeting: a European review of accounting and public management journals." Accounting, Auditing & Accountability Journal 29, no. 3 (March 21, 2016): 491–519. http://dx.doi.org/10.1108/aaaj-11-2013-1532.

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Purpose – Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing institutional and socio-economic landscape, moreover, requires a profound reassessment of its roles and features in accounting studies. The purpose of this paper is to review the existing European literature on public budgeting, looking at how public administration, public management, and accounting contribute to current budgeting theories and practices and to advance a proposal on how they can individually and jointly contribute in the future. Design/methodology/approach – The authors collect and analyze all the papers on public budgeting in the European context that were published in all the issues of 15 major accounting and public-management journals since 1980. Findings – Budgeting has so far played a rather marginal role in European public management and accounting research. Among the existing papers, most focus on the Anglo-Saxon context, look at the intra-organizational aspects of budgeting, emphasize its managerial and allocative functions, either adopt an interpretive theoretical framework or make no explicit reference to theory, and rely on qualitative analyses. Public budgeting lies at the intersections between different disciplines and professions, but this multifacetedness has been largely neglected by the existing literature. These intersections thus offer significant opportunities for future research. Building on the distinction between the intra- and inter-organizational foci of budgeting, between its different functions (i.e. allocative, managerial, external accountability), and between the accounting and the public administration and management perspectives, the authors propose possible future research topics. Originality/value – Budgeting plays a central role in public organizations and is used to allocate a large share of national incomes. This paper explores the existing literature and puts forward some potentially fruitful avenues for future research.

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Simakov, K., and S. Chernyshova. "Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise." Economic Herald of the Donbas, no. 4 (62) (2020): 78–84. http://dx.doi.org/10.12958/1817-3772-2020-4(62)-78-84.

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The article defines the principles of formation, development, implementation and use of management accounting at an industrial enterprise. The scheme of making managerial decisions within the concept of budgeting is given. The necessity of determining the role of budgeting in the system of management accounting of an industrial enterprise is substantiated. The relationship between the budgeting process and the strategic goals of the industrial enterprise with the help of a balanced system of indicators, which provides a comprehensive assessment of the strategic indicators of the enterprise by integrating its strategic goals and tactical capabilities. The mechanism of transformation of strategic goals of an industrial enterprise to the operational level with the help of components of a balanced system of indicators is presented. It is proved that the use of strategic budgets in the system of management accounting makes it possible to improve the quality of current and strategic planning in the enterprise, to make it an effective element of the management system.

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13

Marquette, R. Penny, and Richard K. Fleischman. "GOVERNMENT/BUSINESS SYNERGY: EARLY AMERICAN INNOVATIONS IN BUDGETING AND COST ACCOUNTING." Accounting Historians Journal 19, no. 2 (December 1, 1992): 123–45. http://dx.doi.org/10.2308/0148-4184.19.2.123.

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This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods were initially developed by municipal reformers of the Progressive era and were subsequently adapted by business for planning and control purposes. In like fashion, standard costing and variance analysis were significant cost accounting techniques born to an industrial environment which came to contribute markedly to a continuing improvement of governmental budgeting procedures.

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14

Smith, Kenneth, and Rita Cheng. "Assessing Reforms of Government Accounting and Budgeting." Public Performance & Management Review 30, no. 1 (September 1, 2006): 14–34. http://dx.doi.org/10.2753/pmr1530-9576300101.

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15

Kretova, N. N., A. A. Trushevskaya, and T. O. Tolstykh. "BUDGETING IN THE MODERN STRATEGIC MANAGEMENT ACCOUNTING." Region:systems,economics,management 37, no. 2 (2017): 138–43. http://dx.doi.org/10.22394/1997-4469-2017-37-2-138-143.

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16

LIKIERMAN, ANDREW. "RESOURCE ACCOUNTING AND BUDGETING: RATIONALE AND BACKGROUND." Public Administration 73, no. 4 (December 1995): 562–70. http://dx.doi.org/10.1111/j.1467-9299.1995.tb00845.x.

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17

van der Hoek, M. Peter. "Fund accounting and capital budgeting: european experiences." Journal of Public Budgeting, Accounting & Financial Management 8, no. 1 (March 1996): 26–46. http://dx.doi.org/10.1108/jpbafm-08-01-1996-b002.

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18

Lee, T. A., and A. W. Stark. "Ijiri's Cash Flow Accounting and Capital Budgeting." Accounting and Business Research 17, no. 66 (March 1987): 125–31. http://dx.doi.org/10.1080/00014788.1987.9729791.

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19

Weaver, Samuel C., Roger Cason, and Joe Daleiden. "Capital Budgeting." Financial Management 18, no. 1 (1989): 10. http://dx.doi.org/10.2307/3665693.

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20

Trebby, James P., and Relmond P. Van Daniker. "Relationship of Budgeting And Accounting Implication For Public Policy." Journal of Applied Business Research (JABR) 2, no. 4 (November 1, 2011): 23. http://dx.doi.org/10.19030/jabr.v2i4.6555.

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The purpose of this article is to discuss the relationship between budgeting and accounting and the need for reporting on the budget to actual comparison in terms of the public policy. Comparison information is necessary for both internal comparisons and external reporting that lead to policy decisions. However, both internal and external reporting are hampered by differences in perspectives, philosophies, bases and definition of the entity between budgeting and accounting.

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21

Sandalgaard, Niels, and Per Nikolaj Bukh. "Beyond Budgeting and change: a case study." Journal of Accounting & Organizational Change 10, no. 3 (August 26, 2014): 409–23. http://dx.doi.org/10.1108/jaoc-05-2012-0032.

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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/methodology/approach – The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry that is organized as a cooperative. Findings – The authors propose that many organizations that change their management accounting system on the basis of inspiration from Beyond Budgeting will maintain fixed budget targets. Furthermore, the authors propose that even when the use of budgets at the corporate level focuses on few line items, the diagnostic use of budgeting at lower levels in the organization may focus on a larger number of line items. Research limitations/implications – The study is subject to the usual limitations of case-based research. The propositions made in the paper should be further investigated in other organizations attempting to change their management accounting system with inspiration from Beyond Budgeting. Practical implications – This study shows that the lack of internal benchmarks and the need to deliver the expected results to the company’s owners might hinder the implementation of the Beyond Budgeting model as described in the practitioner-based Beyond Budgeting literature. Originality/value – The paper is one of the few case studies in the academic literature to analyze the practical issues organizations face when changing their way of budgeting on the basis of inspiration from Beyond Budgeting.

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22

Mee, Mike. "Budgeting: Profit planning and control." British Accounting Review 21, no. 4 (December 1989): 401–2. http://dx.doi.org/10.1016/0890-8389(89)90048-6.

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Jones, Rowan. "Government budgeting in developing countries." British Accounting Review 22, no. 2 (June 1990): 189–90. http://dx.doi.org/10.1016/0890-8389(90)90073-q.

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Thomson, Lydia. "Use of spreadsheets in budgeting." British Accounting Review 22, no. 2 (June 1990): 190–91. http://dx.doi.org/10.1016/0890-8389(90)90075-s.

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Trinh Hiep, Thien. "Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises." Journal of Asian Business and Economic Studies 22, no. 1 (January 1, 2015): 100–124. http://dx.doi.org/10.24311/jabes/2015.22.1.04.

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Budgeting is widely advertised as an effective managerial accounting tool but has been criticized mainly for budgetary slack reason. The purpose of this article is therefore to empirically examine relationships between budget participation, budget emphasis, risk awareness, private knowledge and the propensity to create budgetary slack. This study also extends the previous research by testing the hypothesized effect of the nonfinancial managerial accounting information use on various factors associated with the propensity to create budgetary slack. A survey data from 243 Vietnamese enterprises was used to conduct a structural equation modeling analysis. The results indicate that budget participation and budget emphasis incrementally affect the propensity to create budgetary slack while nonfinancial managerial accounting information is fairly useful to limit human aspects of budgeting. In addition, no correlation between private knowledge and creation of budgetary slack by subordinates was found. Once again, the results of this research confirm the effects of human factors in budgeting, which measured in a Vietnamese business environment and extended the understanding of the role of nonfinancial managerial accounting information in improving the budgeting process.

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Helmayunita, Nayang, and Ade Elsa Betavia. "PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING." Jurnal Aplikasi Akuntansi 4, no. 1 (October 28, 2019): 77–96. http://dx.doi.org/10.29303/jaa.v4i1.68.

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This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. It is also proposed that the individual with low moral reasoning will do slack budgeting rather than the individual with high moral reasoning. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. Moral reasoning affects slack budgeting actions, and at lower level managers who have low levels of moral reasoning and low levels of self efficacy, interactions with slack inducing compensation schemes affect slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors. Keyword: Slack Budgeting, Compensation Schemes, Self Efficacy, and Moral Reasoning.

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Bruno, Adriana. "Harmonizing Budgeting and Accounting: The Case of Italy." Open Journal of Accounting 03, no. 01 (2014): 38–44. http://dx.doi.org/10.4236/ojacct.2014.31005.

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Trachenko, M. B. "Data modeling in management accounting and budgeting systems." International Accounting 20, no. 20 (October 27, 2017): 1183–201. http://dx.doi.org/10.24891/ia.20.20.1183.

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Likierman, Andrew. "Resource Accounting and Budgeting-Where are we Now?" Public Money and Management 18, no. 2 (April 1998): 17–20. http://dx.doi.org/10.1111/1467-9302.00110.

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Marx, Ulrike. "Accounting for equality: Gender budgeting and moderate feminism." Gender, Work & Organization 26, no. 8 (December 21, 2018): 1176–90. http://dx.doi.org/10.1111/gwao.12307.

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PALLOT, JUNE, and IAN BALL. "RESOURCE ACCOUNTING AND BUDGETING: THE NEW ZEALAND EXPERIENCE." Public Administration 74, no. 3 (September 1996): 527–41. http://dx.doi.org/10.1111/j.1467-9299.1996.tb00883.x.

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32

Edward, Wong Sek. "Critical and realistical approaches in accounting budgeting process." Актуальні проблеми економіки, no. 2 (128) (2012): 351–58.

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Seetharaman, A., M. Senthilvelmurugan, and T. Subramanian. "Budgeting and accounting of software cost: Part 1." Journal of Digital Asset Management 1, no. 5 (September 2005): 347–59. http://dx.doi.org/10.1057/palgrave.dam.3640056.

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Seetharaman, A., M. Senthilvelmurugan, and T. Subramanian. "Budgeting and accounting of software cost: Part 2." Journal of Digital Asset Management 1, no. 6 (November 2005): 427–36. http://dx.doi.org/10.1057/palgrave.dam.3640065.

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Jovanović, Tatjana. "Should Slovenia Transform the Accounting in Public Sector?" Central European Public Administration Review 13, no. 3-4 (December 1, 2015): 67–82. http://dx.doi.org/10.17573/ipar.2015.3-4.03.

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Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow into accrual. The majority of literature impose the opinion that the accrual accounting facilitates more transparent and complete review of the business activities and property of the users of public funds than cash principle does and that additionally provides more transparent budgeting. The article evaluates the pros and cons of the public sector accounting transformation in Slovenia using arguments for a simple SWOT analysis in experience of other countries, presented in the literature.

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Nowak, Wojciech A. "Budgeting in an open system." Revista Contabilidade & Finanças 15, spe (June 2004): 95–105. http://dx.doi.org/10.1590/s1519-70772004000400007.

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Budgeting is broadly used as a tool for organizational management. And this is a reason for continuous looking for budgeting essence. In the paper the systems approach is applied to investigating the nature of budgeting. The systemic aspect of an organization and the systems approach to management were taken into account. Budgeting is seen as the process of prediction and communication of systemic attributes of an organization. It seems that the results reached point to the systems approach as a basis for general theory of both budgeting and accounting.

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Leoni, Giulia. "Rudimentary capital budgeting for a utopian Italian colony in Australia: Accounting as an advocating device." Accounting History 26, no. 3 (March 30, 2021): 386–408. http://dx.doi.org/10.1177/1032373220981422.

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Accounting historiography has often paid attention to individuals for their pivotal roles in the development of accounting practice and thought; however, little is known about individuals using accounting outside the traditional professional domain. This study explores the use of accounting calculations by a non-professional accountant, the intellectual Melchiorre Peccenini, who advocated his utopian project of an Italian colony in Australia in a book published in Melbourne. By analysing his life and context, as well as his writings and use of calculations, the article reveals how accounting was embedded in the intellectual discourse of an individual and became an advocating device. With its results, this investigation contributes to the accounting biography tradition by extending its boundaries to include ordinary individuals who can provide new insights into accounting as a multi-purpose device.

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Fleischman, Richard K., and R. Penny Marquette. "MUNICIPAL ACCOUNTING REFORM c. 1900: OHIO'S PROGRESSIVE ACCOUNTANTS." Accounting Historians Journal 14, no. 1 (March 1, 1987): 83–94. http://dx.doi.org/10.2308/0148-4184.14.1.83.

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Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants. Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting. Municipal research bureaus in major Ohio cities were among the most dynamic in the nation, inspiring important steps forward in cost accounting, budgeting, and the installation of accounting systems. Progressive municipal administrations came to depend increasingly on expert accountants to devise new systems and to audit the results.

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Pervan, Ivica, and Ivana Dropulić. "The impact of integrated information systems on management accounting." Management 24, no. 1 (June 29, 2019): 21–38. http://dx.doi.org/10.30924/mjcmi.24.1.2.

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The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees’ jobs. The quality of IIS implementation statistically significantly and positively influenced changes related to data collection and internal reporting. In the segment of budgeting, the quality of implementation of specialized budgeting software had significant and positive influence. The only negative correlation found was the one between the uncertainty of business environment and adoption of modern accounting techniques. Findings from this study provide unique insight into effects of IIS implementation in Croatian firms and can be used by different stakeholders. Firms and IIS vendors should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in management accounting practices. Providers of accountant’s education should consider the fact that contemporary IIS systems’ environment calls for development of additional skills in the area of information technology, business processes and business communication.

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Yakhou, Mehenna, and Karen Sulzen. "Changes in budgeting." Corporate Ownership and Control 7, no. 3 (2010): 465–69. http://dx.doi.org/10.22495/cocv7i3c4p6.

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One of the most important issues for companies is how to implement their strategies. Companies implement strategies in a number of ways. Budgeting is described in academia as well as in practice as the corner stone of the management control process through which strategies are implemented. Almost all companies have a budgeting process central to their strategic plans. Yet the usefulness of budgets has generated much criticism and debate in recent years. Many business owners and managers are dissatisfied with budgets. A novel approach is proposed in the literature to displace classical budgeting. This novel approach is termed “Beyond Budgeting.” The first part of the paper reviews the challenges that traditional planning and budgeting presents to companies. The second part discusses the novel approach to budgeting. The third part provides examples of companies budgeting practices. The fourth part presents the conditions for a successful implementation of the novel approach.

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Albritton, Bonnie R., Florence Hartsfield, Amy Foshee Holmes, and Charles Kappmeyer. "Developing Bridges Center Grant Proposal: A Budgeting Case for a Nonprofit Organization." Journal of Governmental & Nonprofit Accounting 7, no. 1 (December 1, 2018): 78–86. http://dx.doi.org/10.2308/ogna-52365.

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ABSTRACT The case study introduces the challenges and unique accounting needs of nonprofit organizations, particularly in budget preparation and the grant proposal process. The case is designed for courses that focus on not-for-profit accounting or managerial accounting. As students are becoming more interested in social responsibility, this case provides an opportunity for students to develop a deeper understanding of budgeting concepts by introducing a nonprofit perspective into the budgeting material traditionally covered in a managerial accounting course. Students learn about differences in budgeting for a nonprofit organization compared to a business that operates for profit including sources of revenue, mission-driven focus, receipt of in-kind donations, unbalanced budgets, the role of the board, and data availability. Students are required to use problem-solving skills and external resources to estimate amounts to create a budget for a nonprofit organization in a scenario where information is incomplete, much like a real-world situation.

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Berland, Nicolas, Emer Curtis, and Samuel Sponem. "Exposing organizational tensions with a non-traditional budgeting system." Journal of Applied Accounting Research 19, no. 1 (February 12, 2018): 122–40. http://dx.doi.org/10.1108/jaar-01-2016-0010.

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Purpose The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business models. The literature has reported a range of budgeting practices developed to address these problems, which the authors refer to collectively as “non-traditional (NT) budgets.” The purpose of this paper is to consider how the design and use of a NT budgeting system facilitates the management of multiple organizational tensions. Design/methodology/approach The study reports the findings of an in-depth case study on three business units (BUs) of the French chemical giant SSB, a company that implemented a NT budget inspired by the Beyond Budgeting Round Table model. Findings The authors provide detailed empirical insights into the design and use of a NT budgeting system and analyze the manner in which the new system exposes organizational tensions across multiple axes. Research limitations/implications It is a limitation of the study that only three of SSB 21 BU’s which implemented the NT budget project were examined in depth. This limitation is mitigated to some extent by the review of audit reports in respect of the implementation of the NT budget in a total of 15 BU’s. Practical implications The study contributes a means of analyzing NT budgets in terms of the different types of organizational tensions generated, which should be of use to both researchers and practitioners in researching, designing, and evaluating NT budgets. Originality/value This study provides detailed empirical insights into the design and use of a NT budgeting system and evidence of the success of this system in exposing organizational tensions across multiple axes. The study illustrates how productive tensions can be generated through the analysis of discrepancies between alternative views of organizational performance.

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Valuckas, Danielius. "Budgeting reconsidered: exploring change initiative in a bank." Journal of Accounting & Organizational Change 15, no. 1 (April 3, 2019): 100–126. http://dx.doi.org/10.1108/jaoc-10-2016-0060.

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Purpose This study aims to explore and understand a beyond budgeting-inspired initiative to abandon budgeting in a multinational bank. Design/methodology/approach Analysing data from semi-structured interviews with actors involved in and affected by the change initiative, this paper draws on Kasurinen’s accounting change framework as well as concepts from institutional theory to investigate the rationale for and the challenges of budget abandonment. Findings Although the improving financial market stability and the increasing accountability of banks after the global financial crisis motivated the initial organisational changes, the appointment of a head of finance with experience of beyond budgeting was a major catalyst of change. This change-promoting leader was of utmost importance in providing relevant training and support, facilitating the change initiative and overcoming the initial resistance to change. However, the remnants of former budgeting practice did not regress as intended, and the change initiative stalled. Originality/value This research contributes to beyond budgeting and accounting change studies by illustrating a stalled change initiative in the context susceptible to beyond budgeting ideas and highlighting the importance of aligning discourse and meaning with practice and routines.

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Burrows, Geoff, and Barbara Syme. "Zero-Base Budgeting: Origins and Pioneers." Abacus 36, no. 2 (June 2000): 226–41. http://dx.doi.org/10.1111/1467-6281.00061.

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Appleyard, A. R., N. C. Strong, and P. J. Walton. "Multi-currency budgeting by multinational companies." British Accounting Review 23, no. 2 (June 1991): 105–21. http://dx.doi.org/10.1016/0890-8389(91)90045-4.

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Singer, Alan E., Ming S. Singer, and Garth Ritchie. "Role of Transactions in Mental Accounting." Psychological Reports 59, no. 2 (October 1986): 835–38. http://dx.doi.org/10.2466/pr0.1986.59.2.835.

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The role of the transaction as a mediator of responses to the “theatre ticket” problems of Kahneman and Tversky was investigated. The hypothesis that implicit budgeting triggers topical organisation received some support. A further hypothesis, that social interaction is a salient feature of the problem, was not supported.

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Butyugina, Anastasiya, and Elena Gorbunova. "Improvement of budgeting subsystem in agriculture of the “AdeptIS: Agrocomplex” configuration." E3S Web of Conferences 254 (2021): 10013. http://dx.doi.org/10.1051/e3sconf/202125410013.

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Agriculture differs from other sectors of the economy by the presence of various forms of ownership, as well as the discrepancy between the calendar year and the production year. Therefore, for organizations specializing in the production and processing of products in agriculture, it is very difficult to choose programs for automating cost, operational and tax accounting. But, at the present stage, automation is necessary to maintain the competitiveness of the enterprise. In a market economy, planning is one of the most important management functions. The volume and quality of information provided by the accounting service is of great importance for proper and prompt financial planning. From this point of view, in our opinion, the system for organizing production, accounting, control and budgeting is relevant. Automation of budgeting in agro-industrial organizations will ensure production efficiency, increase productivity and labor efficiency, as well as competitive products manufacturing. The article describes the features of the introduction and application of information technologies, taking into account the specifics of agricultural industries. The theoretical and methodological possibilities of the automated budgeting system for the enterprises of the agro-industrial complex are also considered and analyzed. In summary, the main conclusions on improving automated cost accounting and budgeting are formulated.

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Harpaz, Giora, and F. M. Wilkes. "Capital Budgeting Techniques." Journal of Finance 40, no. 1 (March 1985): 353. http://dx.doi.org/10.2307/2328069.

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Yahya-Zadeh, Massood. "A Linear Programming Framework for Flexible Budgeting and Its Application to Classroom Teaching." Issues in Accounting Education 17, no. 1 (February 1, 2002): 69–93. http://dx.doi.org/10.2308/iace.2002.17.1.69.

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Accounting educators and practitioners are well aware of the importance of increased competencies in analytical areas. In response to this need, authors of management accounting textbooks typically offer brief introductions to linear programming (LP), regression analysis, and decision theory. Most textbooks introduce LP in the context of optimal product-mix decisions. However, it is possible to incorporate LP into the discussion of other accounting topics, such as product costing and pricing, and financial and operational budgeting. (For a pioneering article on the subject of integrating activity-based costing and the theory of constraints, see Kee [1995], who applies integer programming to a numerical example in a fashion similar to what is done in this article.) The paper demonstrates a method of incorporating LP into flexible budgeting and variance analysis. By incorporating production and market constraints into budgeting and variance analysis, the proposed method resolves some of the weaknesses of traditional flexible budgeting and offers a framework for integration of marketing and operations factors into accounting procedures. More specifically, the paper offers a revised definition of the flexible budget and a new procedure for determining flexible budget direct cost variances, overhead cost variances, and revenue variances. Further, this paper introduces a method of incorporating variance analysis into the theory of constraints and offers alternative measures of controlling throughput and operating expenses to companies implementing it.

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Makrygiannakis, Georgios, and Lisa Jack. "Understanding management accounting change using strong structuration frameworks." Accounting, Auditing & Accountability Journal 29, no. 7 (September 19, 2016): 1234–58. http://dx.doi.org/10.1108/aaaj-08-2015-2201.

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Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change. Originality/value This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.

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Journal articles on the topic 'Accounting; Budgeting'

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