Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Determinants And Consequences Of The Use Of Budgets
Download Determinants And Consequences Of The Use Of Budgets full books in PDF, epub, and Kindle. Read online Determinants And Consequences Of The Use Of Budgets ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Determinants and Consequences of the Use of Budgets by : Stefan Hofmann
Download or read book Determinants and Consequences of the Use of Budgets written by Stefan Hofmann and published by LIT Verlag Münster. This book was released on 2007 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The alteration of the business environment has heightened the role of management accounting and control systems (MACS). Not only the design of MACS has gained increased relevance but also the ways in which MACS are used. Based upon empirical data from 69 German manufacturing companies of different industries testing the developed research model, the evidence reinforces the knowledge concerning budgets and their use and essentially bridges the gap in understanding the relationship between budgeting and strategy by revealing the positive effects formal MACS perform. This book is important reading for graduate students of business administration and executives with focus on budgeting management accounting and strategic management.
Book Synopsis Organizational Determinants of Budgetary Influence and Involvement by : Noah P. Barsky
Download or read book Organizational Determinants of Budgetary Influence and Involvement written by Noah P. Barsky and published by Routledge. This book was released on 2013-10-11 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
Book Synopsis Determinants and Consequences of Budget Reallocations by : Isabella Grabner
Download or read book Determinants and Consequences of Budget Reallocations written by Isabella Grabner and published by . This book was released on 2015 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study, we investigate the determinants and consequences of budget reallocations, i.e., corrective actions to the budget made during the year. In particular, we analyze in how far allocation decisions regarding the initial budget drive subsequent reallocations, over and above the new information on economic factors that managers incorporate in their reallocation decisions. Using proprietary data of a large European consumer goods manufacturer, we hypothesize and find that deviations from the economically predicted initial budget influence the likelihood of budget cuts directly in the reallocation process in an attempt to increase efficiency, as well as indirectly via the influence on entities' performance development during the year. In a more exploratory analysis, we show that such reallocations do not have the desired effects on market-place and financial performance. In particular, budget cuts are negatively associated with a product's profitability, as well as the change in market share. More surprisingly, budget boosts do not have an (positive) effect on these performance indicators. Most importantly, our results demonstrate that efficient investment planning ex-ante is essential to achieve an improvement in performance, highlighting the value of budgeting.
Book Synopsis Determinants and Consequences of Budget Reallocations by : Isabella Grabner
Download or read book Determinants and Consequences of Budget Reallocations written by Isabella Grabner and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Determinants of the Motivational Effects of Budgets by : American Accounting Association. Management Accounting Section. Mid-Year Conference
Download or read book The Determinants of the Motivational Effects of Budgets written by American Accounting Association. Management Accounting Section. Mid-Year Conference and published by . This book was released on 1997 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Political determinants of budget deficits by : Per-Anders Edin
Download or read book Political determinants of budget deficits written by Per-Anders Edin and published by . This book was released on 1990 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Guidelines for Public Expenditure Management by : Mr.Jack Diamond
Download or read book Guidelines for Public Expenditure Management written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 1999-07-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Download or read book Open Budgets written by Sanjeev Khagram and published by Brookings Institution Press. This book was released on 2013 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explicates political economy factors that have brought about greater transparency and participation in budget settings across Asia, Africa, and Latin America. This title presents the strategies, policies, and institutions through which improvements can occur and produce change in policy and institutional outcomes.
Book Synopsis Organizational Determinants of Budgetary Influence and Involvement by : Noah P. Barsky
Download or read book Organizational Determinants of Budgetary Influence and Involvement written by Noah P. Barsky and published by Routledge. This book was released on 2013-10-11 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
Book Synopsis Legislatures and the Budget Process by : J. Wehner
Download or read book Legislatures and the Budget Process written by J. Wehner and published by Springer. This book was released on 2010-06-23 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the role of legislatures in the budget process? Do powerful assemblies give rise to pro-spending bias? This survey of legislative budgeting tackles these questions using cross-national data and case studies. It highlights the tension between legislative authority and prudent fiscal policy, exploring strategies for reconciliation.
Book Synopsis A Review of Capital Budgeting Practices by : Ms.Davina F. Jacobs
Download or read book A Review of Capital Budgeting Practices written by Ms.Davina F. Jacobs and published by International Monetary Fund. This book was released on 2008-06-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.
Book Synopsis Budget Theory in the Public Sector by : Aman Khan
Download or read book Budget Theory in the Public Sector written by Aman Khan and published by Praeger. This book was released on 2002-12-30 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title seeks to open new areas of inquiry into the art and skill of public sector budgeting. It sees it as an institutional process, decision making tool, and, when well done, a reflection of managerial efficiency.
Book Synopsis Intermediate Microeconomics by : Patrick M. Emerson
Download or read book Intermediate Microeconomics written by Patrick M. Emerson and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Understanding Estimates of the Impact of Health Reform on the Federal Budget by : offic of techonology assessment
Download or read book Understanding Estimates of the Impact of Health Reform on the Federal Budget written by offic of techonology assessment and published by DIANE Publishing. This book was released on 1994 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis E-Governance and Civic Engagement: Factors and Determinants of E-Democracy by : Manoharan, Aroon
Download or read book E-Governance and Civic Engagement: Factors and Determinants of E-Democracy written by Manoharan, Aroon and published by IGI Global. This book was released on 2011-10-31 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Thia book examines how e-government facilitates online public reporting, two-way communication and debate, online citizen participation in decision-making, and citizen satisfaction with e-governance"--Provided by publisher.
Book Synopsis Data-Centric Business and Applications by : Andriy Semenov
Download or read book Data-Centric Business and Applications written by Andriy Semenov and published by Springer Nature. This book was released on with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Power of American Governors by : Thad Kousser
Download or read book The Power of American Governors written by Thad Kousser and published by Cambridge University Press. This book was released on 2012-09-17 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: With limited authority over state lawmaking, but ultimate responsibility for the performance of government, how effective are governors in moving their programs through the legislature? This book advances a new theory about what makes chief executives most successful and explores this theory through original data. Thad Kousser and Justin H. Phillips argue that negotiations over the budget, on the one hand, and policy bills on the other are driven by fundamentally different dynamics. They capture these dynamics in models informed by interviews with gubernatorial advisors, cabinet members, press secretaries and governors themselves. Through a series of novel empirical analyses and rich case studies, the authors demonstrate that governors can be powerful actors in the lawmaking process, but that what they're bargaining over – the budget or policy – shapes both how they play the game and how often they can win it.
