Academic literature on the topic 'Incremental Budgeting'

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Journal articles on the topic "Incremental Budgeting"

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Rapajić, Milan, Milivoje Lapčević, and Violeta Miladinović. "Early doctrine of budgetary incrementalism in the theory of Charles Lindblom and Aaron Wildavsky." Ekonomika 69, no. 4 (2023): 81–96. http://dx.doi.org/10.5937/ekonomika2304081r.

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Despite numerous attempts of contemporary financial executives to enhance the national process of public budgeting with innovative solutions, the model of traditional, incremental budgeting still withstands as a primary form of budgetary technicism. The crucial contribution to describing and radical popularization of incremental ratio in the field of public budgeting was made by American scientists Aaron Wildavsky and Charles Lindblom who are considered to be the pioneers of early doctrine of budgetary incrementalism. Charles Lindblom approached the phenomenon of incremental decision-making in
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Edwards, Pam, Mahmoud Ezzamel, Keith Robson, and Margaret Taylor. "Comprehensive and incremental budgeting in education." Accounting, Auditing & Accountability Journal 9, no. 4 (1996): 4–37. http://dx.doi.org/10.1108/09513579610129408.

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Kelly, Aidan. "An End to Incrementalism? The Impact of Expenditure Restraint on Social Services Budgets 1979–1986." Journal of Social Policy 18, no. 2 (1989): 187–210. http://dx.doi.org/10.1017/s0047279400017414.

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ABSTRACTThe theory of incrementalism is a long-standing and influential perspective on policy making and resource allocation in the public sector. Previous research on social services budgeting suggests that resources are allocated incrementally, although there has been some debate as to whether this would persist in an era of prolonged expenditure restraint. Incremental budgetary outcomes are operationalised as percentage changes in budgets pro-rata with percentage changes in the total budget, and as stable shares of total expenditure for each activity. Data for 99 English social service depa
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Brian, Tirimba Obonyo, and Kimutai Caroline. "BUDGETING TECHNIQUES AND QUALITY OF FINANCIAL REPORTING IN NAIROBI CITY COUNTY, KENYA." International Journal of Management and Commerce Innovations 12, no. 2 (2024): 87–98. https://doi.org/10.5281/zenodo.14501187.

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<strong>Abstract</strong><strong>:</strong> Every economy sector places a premium on financial reporting quality, which draws heavily from other functions within an organization. Nairobi County's financial reporting, however, has reportedly been of low quality due to bad financial choices, ineffective operations, stakeholder mistrust, and lost opportunities. Therefore, this study ascertained how budgeting techniques affects quality of financial reporting of Nairobi City County Government in Kenya. It evaluated influences of incremental, activity based and zero-based budgeting on quality of fin
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Newman, Emmanuel. "Budgeting and Fund Allocation in Higher Education in Ghana." Journal of Education and Vocational Research 4, no. 9 (2013): 275–86. http://dx.doi.org/10.22610/jevr.v4i9.131.

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The National Council for Tertiary Education (NCTE) the coordinating body for tertiary education in Ghana) and the Ministry of Education established norms in the early 1990s to assist higher education institutions in planning and ensuring efficiency of their operations and foster performance monitoring and evaluation. The norms also serve as standardised input factors for budgeting and allocation of public funds for higher education. During the past years, budgetary allocation to higher education institutions for recurrent expenditure has fallen short of the norm-based costs. Indeed, the differ
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Rankin, Frederick W., Steven T. Schwartz, and Richard A. Young. "The Effect of Honesty and Superior Authority on Budget Proposals." Accounting Review 83, no. 4 (2008): 1083–99. http://dx.doi.org/10.2308/accr.2008.83.4.1083.

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ABSTRACT: Research in budgeting suggests that subordinates may exhibit economically significant degrees of honesty, in spite of pecuniary incentives to do otherwise. This study continues the exploration of honesty in budgeting along two dimensions. First, unlike prior experiments, we measure the incremental effect of honesty by manipulating whether budget requests are made in the form of a factual assertion. Second, prior designs may have emphasized the ethical dimension of budgeting by granting the subordinate wide discretion over setting the budget, whereas we manipulate whether the subordin
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Tracy, Rhima. "Budget Preparation, Approval and Implementation in Colleges of Education Libraries, Delta State, Nigeria." Library Progress (International) 43, no. 1 (2023): 71–77. http://dx.doi.org/10.48165/bpas.2023.43.1.8.

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This paper discussed budget preparation, approval and implementation in College of Education libraries in Delta State, Nigeria. It explains the concept of budget, that budget is a specific plan for implementing institutional objectives, policies and programmes for a given period of time, and the need for budgeting in libraries, budgeting and budgetary process in college libraries that Budgeting is the primary means by which formulated plans can be carried out, budget preparation process in college of Education libraries was based on the incremental budgetary approval, approval and implementati
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Katamba A., Saka, CLN, and Abubakar Ladan. "Budgeting and funding Nigerian university library services, programmers and projects in an electronic age." African Multidisciplinary Journal of Development 5, no. 1 (2025): 23–36. https://doi.org/10.59568/amjd-2025-5-1-04.

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This paper explores budgeting and funding Nigerian university libraries with respect to service delivery, execution of programmes and projects particularly in the present electronic age. The university library services include technical, specialized bibliographic, readers and electronic library services. Library programmes include: user orientation, reading promotion, staff training/development and specialized programmes (window on America, American corner). The library project includes: automation, digitization library building and renovation. This paper was guided by four specific objectives
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Katamba A., Saka, CLN, and Abubakar Ladan. "Budgeting and funding Nigerian university library services, programmers and projects in an electronic age." African Multidisciplinary Journal of Development 5, no. 1 (2025): 23–36. https://doi.org/10.59568/amjd-2025-13-2-04.

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This paper explores budgeting and funding Nigerian university libraries with respect to service delivery, execution of programmes and projects particularly in the present electronic age. The university library services include technical, specialized bibliographic, readers and electronic library services. Library programmes include: user orientation, reading promotion, staff training/development and specialized programmes (window on America, American corner). The library project includes: automation, digitization library building and renovation. This paper was guided by four specific objectives
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Anggraini, Bella, Lukita Tripermata, and Vhika Meiriasari. "The Effectiveness and Efficiency of Budget Realization Performance Based on Incremental Budgeting in Lebung Gajah Village, Palembang." International Journal of Community Service & Engagement 4, no. 2 (2023): 54–61. http://dx.doi.org/10.47747/ijcse.v4i2.1159.

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This study aims to determine and analyze the level of efficiency and effectiveness as well as the effect of processing village funds in Lebung Gajah Urban Village, Palembang based on Incremental Budgeting. The type of research in this research was descriptive quantitative research, namely analyzing financial data, spending and budget realization using efficiency and effectiveness ratios, and analyzing data documentation by measuring expenditure in Lebung Gajah Palembang Village. The results show that the budget based on Incremental Budgeting don’t have a positive and significant effect on the
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Dissertations / Theses on the topic "Incremental Budgeting"

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Sanhá, Fá Braima. "Práticas orçamentais do comando logístico da Força Aérea Portuguesa." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12941.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O processo de planeamento orçamental é das etapas mais importantes do ciclo anual de uma empresa, pelo que a sua análise e estudo são de enorme relevância. Atualmente, os organismos, quer do setor privado quer do público, enfrentam vários desafios que as conduzem a ter que tomar decisões no âmbito do orçamento. Manter o atual método orçamental ou adotar outra estratégia ou ainda, abandonar o orçamento são alguns dos seus dilemas. Neste sentido, foi realizado um estudo de caso na Força Aérea com o objetivo de compreender toda a
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Algharabali, Barrak Ghanim. "THE EFFECTS OF NATURAL RESOURCE DEPENDENCE AND DEMOCRACY ON THE INCREMENTAL BUDGETING THEORY AND PUNCTUATED EQUILIBRIUM WITHIN A BUDGETARY CONTEXT." UKnowledge, 2019. https://uknowledge.uky.edu/msppa_etds/30.

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I contribute to the literature by providing additional factors that could affect the incremental budgeting theory and punctuated equilibrium theory (PET) within a budgetary context. Because of the fluctuation in the price of natural resources, I argue that dependence on natural resources could lead to less stable budgets than ones not dependent on natural resources. I also argue that democracy is another source that leads to stability in the budget, relative to countries that are not democratic. I theorize that countries with no democracy and heavy dependence on natural resources will have bud
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Nyberg, Bermudez Olivia, and Julia Hallén. "Budgetering i osäkra tider : En studie av västsvenska kommuner." Thesis, Högskolan Väst, Avd för företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-16631.

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Budgetering är en central del för att planera och styra kommunala finanser, vars utveckling är beroende av samhällsekonomisk utveckling. Under 2020 drabbades världen av en pandemi som orsakade en ekonomisk kris världen över, med undantag från bland annat svenska kommuner. Tidigare forskning kring kommunal budgetering i ekonomiskt svåra tider tyder på att stram budgetering är en viktig faktor för att klara ekonomiska kriser medan andra menar att sådana åtgärder ofta undviks. Tidigare forskning pekar även på kommuners beroende av statliga bidrag ökar vilket även hämmar benägenheten att tillta åt
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Books on the topic "Incremental Budgeting"

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Lo-Cheng, Sik-sze. Public budgeting in Hong Kong: An incremental decision-making approach. Writers' and Publishers' Cooperative, 1990.

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Beijlevelt, J. C. Beheersingssystemen voor management-afhankelijke kosten, beschreven en beoordeeld: Een bespreking en vergelijking van IB (incremental budgeting) ... Kluwer, 1985.

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A text of the incremental model of federal budgeting: Library of Congress program priorities FY 1961-1981. University Microfilms International, 1988.

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A text of the incremental model of federal budgeting: Library of Congress program priorities FY 1961-1981. University Microfilms International, 1988.

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Book chapters on the topic "Incremental Budgeting"

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Cavalieri, Alice. "Incremental Changes or Punctuations?" In Italian Budgeting Policy. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-15447-8_5.

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Schoenmaker, Dirk, and Willem Schramade. "Capital Budgeting." In Springer Texts in Business and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35009-2_7.

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AbstractIn this chapter, we dive deeper into the capital budgeting process, which is the process of making a list of investment projects to be done. We make these investment decisions more tangible by presenting detailed calculation examples—including the calculation and forecasting of (incremental) cash flows and their drivers. Subsequently, we identify behavioural challenges in the capital budgeting process, such as the tendency to continue poor projects for too long, to underestimate risk, and to overestimate cash flows. Next, we integrate social and environmental factors in the capital bud
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Greenwood, Royston, C. R. Hinings, Stuart Ranson, and K. Walsh. "Incremental Budgeting and the Assumption of Growth: The Experience of Local Government." In Public Spending Decisions. Routledge, 2022. http://dx.doi.org/10.4324/9781003307556-3.

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de Campos, Carla Marina Pereira, and Lúcia Lima Rodrigues. "Budgeting Techniques: Incremental Based, Performance Based, Activity Based, Zero Based, and Priority Based." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2263.

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de Campos, Carla Marina Pereira, and Lúcia Lima Rodrigues. "Budgeting Techniques: Incremental Based, Performance Based, Activity Based, Zero Based, and Priority Based." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2263-1.

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de Campos, Carla Marina Pereira, and Lúcia Lima Rodrigues. "Budgeting Techniques: Incremental Based, Performance Based, Activity Based, Zero Based, and Priority Based." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2263.

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Carey, Mary, and Cathy Knowles. "Budgeting." In Accounting. Oxford University Press, 2020. http://dx.doi.org/10.1093/hebz/9780198844808.003.0015.

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This chapter highlights the significance of budgeting. It describes the process of preparing a budget, citing benefits such as planning, coordination, communication, and authorization. The chapter explains that an incremental budget is calculated by taking the previous year's actual figures and adjusting for changes like price inflation, while zero-based budgets calculate every number from scratch. The chapter also outlines a criticism of top down budgets and bottom up budgets. It also looks into the purpose of simple variance analysis. Next, the chapter mentions how budgeting is conducted to
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White, Joseph. "(Almost) Nothing New Under the Sun: Why the Work of Budgeting Remains Incremental." In Budgeting, Policy, Politics. Routledge, 2020. http://dx.doi.org/10.4324/9780429336232-8.

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Hammond, Arthur. "Comprehensive Versus Incremental Budgeting in The Department of Agriculture." In The Revolt Against the Masses. Routledge, 2018. http://dx.doi.org/10.4324/9781351302920-16.

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Dimitrijevic, Marina. "Contemporary Methods of Budget Planning." In Law in the process of globalisation. University of Kragujevac, Faculty of Law, 2018. http://dx.doi.org/10.46793/lawpg.583d.

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The quality methods of budget planning are an essential part of contemporary concepts on which should be based budget process. The question of innovation of these methods is, therefore, quite actual and it is located in the focus of the author of the study. Improving the processes to increase efficiency and rationality of budgetary decisions is a permanent requirement that arising from the need to seriously address the problem in solving excessive public spending, as the main generator of crises. At the same time, the states should reduce the space for bringing short-term and isolated decision
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