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Relevant bibliographies by topics / Functions of budgeting

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Journal articles

Academic literature on the topic 'Functions of budgeting'

Author: Grafiati

Published: 4 June 2021

Last updated: 8 February 2022

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Journal articles on the topic "Functions of budgeting"

1

Mkasiwa, Tausi Ally. "Budgeting and monitoring functions of the Tanzanian Parliament." Journal of Accounting in Emerging Economies 9, no. 3 (2019): 386–406. http://dx.doi.org/10.1108/jaee-11-2018-0120.

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Purpose The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC). Design/methodology/approach The paper uses Burchell et al.’s (1980) accounting “machines” framework and its development as a theoretical lens to interpret the research findings. Interviews, document analysis and observation were used for data collection. Findings The findings reveal that budget documents were used as learning and answering machines, as they served as the basis for questi

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2

Shor, I. M., D. M. Shor, D. A. Shelestova, and L. I. Galamyan. "The essence, principles and functions of proactive budgeting in the financial context." Finance and Credit 26, no. 9 (2020): 2077–95. http://dx.doi.org/10.24891/fc.26.9.2077.

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Subject. We address proactive budgeting, based on the application of responsible and appropriate approach to the issues of local budget spending, and taking into account the interests of the population. Nowadays, there are many approaches to proactive budgeting, however, in some cases, the authors fail to explore the financial aspects. Objectives. The aim is to provide a theoretical foundation for the nature, principles, and functions of proactive budgeting in the financial context. Methods. The study employs the comprehensive approach and methods of systems analysis. The techniques of observa

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3

Дмитриева, И., I. Dmitrieva, Г. Машинистова, G. Mashinistova, Ю. Харакоз, and Yu Kharakoz. "The Process of Budgeting in the Context of the Transition to IFRS Reporting." Auditor 4, no. 6 (2018): 42–50. http://dx.doi.org/10.12737/article_5b309ecfb26942.29558179.

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In this article authors consider process of budgeting in relation to formation of the reporting of the organization in the IFRS format. Th e purpose, functions and main areas of budgeting and types of budgets, as well as the content of the Regulation on budgeting are disclosed.

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4

Ngoc, Bui Thi, and Le Thi Tu Oanh. "Budgeting For Management Functions in the Pharmaceutical Enterprises." International Journal of Economics and Management Studies 6, no. 11 (2019): 34–43. http://dx.doi.org/10.14445/23939125/ijems-v6i11p105.

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5

Douglas, Scott, and Tom Overmans. "Public value budgeting: propositions for the future of budgeting." Journal of Public Budgeting, Accounting & Financial Management 32, no. 4 (2020): 623–37. http://dx.doi.org/10.1108/jpbafm-05-2020-0066.

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PurposeThe principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday practice and research of government has proven to be more difficult. This article formulates propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers.Design/methodology/approachThe article identifies the core principles of PVM and applies these to the budgeting functions of the allocation, man

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6

Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.

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The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparatio

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7

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 (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 jo

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8

Sterck, Miekatrien. "The impact of performance budgeting on the role of the legislature: a four-country study." International Review of Administrative Sciences 73, no. 2 (2007): 189–203. http://dx.doi.org/10.1177/0020852307077960.

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Performance budgeting initiatives are often partly justified as improving accountability to the legislature. However, it is not always clear whether this is the case. In this article we describe and explain the effects of performance budgeting on the role of the legislature in the budget process. We compare performance budgeting initiatives in the Australian Commonwealth government, the central government of the Netherlands, the Swedish central government and the Canadian federal government. The conclusion of this study is that the performance budgeting initiatives that we studied have a domin

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9

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 (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 info

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10

Musliamin, Musliamin, Djuanda Nawawi, Rakhmat Rakhmat, and Muhammad Tang Abdullah. "The Performance of the Regional People’s Representative Council in Implementing the Legislative and Budgeting Functions in Bone Regency." International Journal of Multicultural and Multireligious Understanding 7, no. 9 (2020): 93. http://dx.doi.org/10.18415/ijmmu.v7i9.1928.

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The purpose of this study was to describe and analyze the performance of the Regional People’s Representatives Council (DPRD) of Bone Regency in implementing the legislative and budgeting functions. The type of research used is a mixed methodology that combines qualitative methods and quantitative methods. The data source of this research is members of the Bone Regency DPRD 2014-2019 membership period. The results showed that the legislative function was in the medium category, the budgeting function was in the medium category. For this reason, efforts should be made to improve the performance

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