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COMMENTS
In Search of a Theory of Budgeting: A Literature Review
This literature review highlights the major theoretical perspectives and specific theories used in budgeting research as well as the common variables used and methodologies, among other observations of budgeting research in 249 articles. Although we find no cohesive theory of budgeting, we identify the importance of a unified thought process to ...
A Collaborative Approach to Budgeting and the Impact on the Budgeting
the conceptual framework guiding this study and formulated the research questions, which focused on inclusion of operation. An intrinsic case study was conducted by interviewing 20 operational and finance professionals, from the metro Houston area with significant budget experience, in order to assess their paradigms on the benefits of a
The revival of zero‐based budgeting: drivers and consequences of firm
Studies on the adoption of other design characteristics of budgeting or specific budgeting approaches are rare. We are not aware of a research study examining the adoption of activity-based budgeting (ABB). There are, however, studies that examine adoption of activity-based management and activity-based costing (ABC), respectively, which are ...
Budgeting Research: Three Theoretical Perspectives and Criteria for
University of Pittsburgh. Joan L. Luft. Michael D. Shields. Michigan State University. Abstract: Budgeting is one of the most extensively researched topics in management. accounting and has been ...
The journey of participatory budgeting: a systematic literature review
This systematic literature review analyses the body of knowledge on the budgeting practice known as participatory budgeting (PB). This review identifies and analyses a dataset of 139 English-language papers focused on PB in the public sector published over three decades (1989-2019) in academic journals of different disciplines.
Budgeting Research: Three Theoretical Perspectives and Criteria for
Budgeting research has made comparatively little use of other theories such as the economics of complementarities, adaptive learning in games, cognitive psychology, or population ecology. If researchers use such theories to challenge or extend existing budgeting research, then the criteria below will also be relevant. 5.1. Four Interrelated ...
A theory of personal budgeting
1 Introduction. Many studies argue that personal budgeting is a pervasive part of consumer behavior. 1 This practice involves grouping expenses into categories and constraining each with an implicit or explicit cap applied to a specified time period (a week, a month, etc.). 2 While this practice cannot be explained by the classic life-cycle theory of the consumer, it has important consequences.
Budgeting Research: Three Theoretical Perspectives and Criteria for
The psychology-based budgeting research can be characterized by the distinguishing feature of psychology relative to the other social sciences, which is its focus on how individuals' minds (e.g., mental processes and states) are influenced by stimuli and influence their behavior (e.g., actions, communications). 20 The psychology-based ...
Budgeting Research: Three Theoretical Perspectives and Criteria for
In the first part of the paper we analyze budgeting research in the three theoretical perspectives, focusing on important similarities and differences across perspectives with respect to the primary research question, levels of analysis, assumptions about rationality and equilibrium, budgeting and nonbudgeting variables, and causal‐model ...
Improving Project Budget Estimation Accuracy and Precision by Analyzing
The purpose of this article is to develop an innovative budget estimation method that includes estimating project budget reserves against both identified and unidentified risks. This article will discuss the advantages of the method presented herein, along with recommendations for a simplified treatment of correlations between past performance ...
(PDF) The journey of participatory budgeting: a systematic literature
This systematic literature review analyses the body of knowledge on the budgeting practice known as participatory budgeting (PB). This review identifies and analyses a dataset of 139 English ...
Budgeting in Healthcare Systems and Organizations: A Systematic Review
Methods: We aimed to identify methods of budgeting in healthcare systems and organizations as a systematic review. To extract and analyze the data, a form was designed by the researcher to define budgeting methods proposed in the literature and to identify their strengths, weaknesses, and dimensions. The search was conducted in Google Scholar ...
Budgeting as practice and knowing in action: experimenting with
Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university - Author: Chaturika Priyadarshani Seneviratne, Ashan Lester Martino ... This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non ...
Budgets and Budgeting: Articles, Research, & Case Studies
by Scott Van Voorhis. What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen. 11 Aug 2003. Research & Ideas.
Difficulties of the Budgeting Process and Factors Leading to the
This paper presents a synthesis of the studies on the difficulties of the budgeting process and the factors that determine nevertheless the adoption and use of this tool. ... Management Accounting Research, Volume 21, Issue 1, p. 56-75. Available online at www.sciencedirect.com. Accessed on May 14, 2013. Google Scholar. Bourmistrov and Kaarbøe ...
35 Years of Public Capital Budgeting: A Review and Future Research
Abstract. This paper reviews a large number of works published over the past 35 years on public capital budgeting. the purpose of this paper is to provide a more comprehensive analysis of research on capital budgeting. Through this review, this study seeks to critically analyze the literature on the public capital budgeting, identify the ...
Budgeting Processes: The State of the Art in the United States
Abstract. This article reviews present budgetary practices, processes, and related issues in the United States. Developments since 1990 are assessed using budgetary functions of control ...
Full article: An assessment of management skills on capital budgeting
2.1. Capital budgeting theory. This study focuses on the capital budget function. The Capital Budget Theory (CBT) is grounded on the idea "that companies make investment decisions based on wealth maximization and increasing the value of the organization" (Basch, Citation 2017).Capital budgeting is the process by which organisations determine which investments will generate long-term returns.
From Performance Budgeting to Performance Budget Management: Theory and
Public Administration Review is the premier journal for public administration research, theory, and practice, publishing articles and book reviews on a wide range of topics Abstract This article examines the decades-long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional ...
Exploring the Optimal Allocation Decision-Making of Expenditure Budget
The author(s) disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: This research was supported by: 1. 2021 Postgraduate Education Reform and Quality Improvement Project of Henan Province (YJS2021KC07); 2.
How to plan and write a budget for research grant proposal?
The last most important part is to review the budget and verify the costs and calculation. It is better, if other research team members can review the budget plan and re-calculate the costs thoroughly. Remember, too high budget and too low budget with respect to the research proposal are suspicious and chances of receiving a grant are less.
Healthcare Business Budgeting
In zero-based budgeting, managers are required to answer three questions: (1) whether a product needs to be produced, (2) how it should be produced, and (3) at what scale it should be produced. In other words, the zero-based budget aims for the optimal product mix, production method, and quantity.
Your Money: Budgeting for the Haters
It's time to get your money in order. Here are all of the things we are not going to do today: 1) Tell you exactly what you shouldn't spend money on. 2) Spend any time adding up how much a ...
Five decades of research on capital budgeting
Among the various methods of measuring the influence of a research article, citation analysis is the most widely accepted and established method (Ding and Cronin, 2011). Global citation refers to the number of times other papers have cited an article, in its own discipline and in others. ... Conceptual framework of capital budgeting research.
Capital budgeting: a systematic review of the literature
Capital budgeting is one of the most important decisions faced by the financial management of any. organization ( Batra & Verma, 2014). It is a planning mechanism used by an organization to make ...
Articles on Federal budget 2024
Teaching, nursing, midwifery and social work students may be eligible to receive $319.50 per week while on placements. But experts say more help is needed. May 4, 2024. The good news is the ...
Argentina's pioneering nuclear research threatened by huge budget cuts
Credit: CNEA/Reuters. Owing to massive budget cuts and lay-offs of government employees, Argentina's nuclear sector — which includes power plants and research facilities — is at risk ...
How countries rank by military spending
Their annual spending in 2023 was just 47.3% of America's, but adjusted for their lower costs it was 78.5%. Chart: The Economist. The final ranking shows that America still spends far more on ...
Budgeting Practices: Its Impact on the Profitability of Small and
PDF | On Jun 1, 2021, Christian Philip A. Fortuna published Budgeting Practices: Its Impact on the Profitability of Small and Medium Enterprises in Isabela | Find, read and cite all the research ...
IMAGES
VIDEO
COMMENTS
This literature review highlights the major theoretical perspectives and specific theories used in budgeting research as well as the common variables used and methodologies, among other observations of budgeting research in 249 articles. Although we find no cohesive theory of budgeting, we identify the importance of a unified thought process to ...
the conceptual framework guiding this study and formulated the research questions, which focused on inclusion of operation. An intrinsic case study was conducted by interviewing 20 operational and finance professionals, from the metro Houston area with significant budget experience, in order to assess their paradigms on the benefits of a
Studies on the adoption of other design characteristics of budgeting or specific budgeting approaches are rare. We are not aware of a research study examining the adoption of activity-based budgeting (ABB). There are, however, studies that examine adoption of activity-based management and activity-based costing (ABC), respectively, which are ...
University of Pittsburgh. Joan L. Luft. Michael D. Shields. Michigan State University. Abstract: Budgeting is one of the most extensively researched topics in management. accounting and has been ...
This systematic literature review analyses the body of knowledge on the budgeting practice known as participatory budgeting (PB). This review identifies and analyses a dataset of 139 English-language papers focused on PB in the public sector published over three decades (1989-2019) in academic journals of different disciplines.
Budgeting research has made comparatively little use of other theories such as the economics of complementarities, adaptive learning in games, cognitive psychology, or population ecology. If researchers use such theories to challenge or extend existing budgeting research, then the criteria below will also be relevant. 5.1. Four Interrelated ...
1 Introduction. Many studies argue that personal budgeting is a pervasive part of consumer behavior. 1 This practice involves grouping expenses into categories and constraining each with an implicit or explicit cap applied to a specified time period (a week, a month, etc.). 2 While this practice cannot be explained by the classic life-cycle theory of the consumer, it has important consequences.
The psychology-based budgeting research can be characterized by the distinguishing feature of psychology relative to the other social sciences, which is its focus on how individuals' minds (e.g., mental processes and states) are influenced by stimuli and influence their behavior (e.g., actions, communications). 20 The psychology-based ...
In the first part of the paper we analyze budgeting research in the three theoretical perspectives, focusing on important similarities and differences across perspectives with respect to the primary research question, levels of analysis, assumptions about rationality and equilibrium, budgeting and nonbudgeting variables, and causal‐model ...
The purpose of this article is to develop an innovative budget estimation method that includes estimating project budget reserves against both identified and unidentified risks. This article will discuss the advantages of the method presented herein, along with recommendations for a simplified treatment of correlations between past performance ...
This systematic literature review analyses the body of knowledge on the budgeting practice known as participatory budgeting (PB). This review identifies and analyses a dataset of 139 English ...
Methods: We aimed to identify methods of budgeting in healthcare systems and organizations as a systematic review. To extract and analyze the data, a form was designed by the researcher to define budgeting methods proposed in the literature and to identify their strengths, weaknesses, and dimensions. The search was conducted in Google Scholar ...
Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university - Author: Chaturika Priyadarshani Seneviratne, Ashan Lester Martino ... This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non ...
by Scott Van Voorhis. What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen. 11 Aug 2003. Research & Ideas.
This paper presents a synthesis of the studies on the difficulties of the budgeting process and the factors that determine nevertheless the adoption and use of this tool. ... Management Accounting Research, Volume 21, Issue 1, p. 56-75. Available online at www.sciencedirect.com. Accessed on May 14, 2013. Google Scholar. Bourmistrov and Kaarbøe ...
Abstract. This paper reviews a large number of works published over the past 35 years on public capital budgeting. the purpose of this paper is to provide a more comprehensive analysis of research on capital budgeting. Through this review, this study seeks to critically analyze the literature on the public capital budgeting, identify the ...
Abstract. This article reviews present budgetary practices, processes, and related issues in the United States. Developments since 1990 are assessed using budgetary functions of control ...
2.1. Capital budgeting theory. This study focuses on the capital budget function. The Capital Budget Theory (CBT) is grounded on the idea "that companies make investment decisions based on wealth maximization and increasing the value of the organization" (Basch, Citation 2017).Capital budgeting is the process by which organisations determine which investments will generate long-term returns.
Public Administration Review is the premier journal for public administration research, theory, and practice, publishing articles and book reviews on a wide range of topics Abstract This article examines the decades-long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional ...
The author(s) disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: This research was supported by: 1. 2021 Postgraduate Education Reform and Quality Improvement Project of Henan Province (YJS2021KC07); 2.
The last most important part is to review the budget and verify the costs and calculation. It is better, if other research team members can review the budget plan and re-calculate the costs thoroughly. Remember, too high budget and too low budget with respect to the research proposal are suspicious and chances of receiving a grant are less.
In zero-based budgeting, managers are required to answer three questions: (1) whether a product needs to be produced, (2) how it should be produced, and (3) at what scale it should be produced. In other words, the zero-based budget aims for the optimal product mix, production method, and quantity.
It's time to get your money in order. Here are all of the things we are not going to do today: 1) Tell you exactly what you shouldn't spend money on. 2) Spend any time adding up how much a ...
Among the various methods of measuring the influence of a research article, citation analysis is the most widely accepted and established method (Ding and Cronin, 2011). Global citation refers to the number of times other papers have cited an article, in its own discipline and in others. ... Conceptual framework of capital budgeting research.
Capital budgeting is one of the most important decisions faced by the financial management of any. organization ( Batra & Verma, 2014). It is a planning mechanism used by an organization to make ...
Teaching, nursing, midwifery and social work students may be eligible to receive $319.50 per week while on placements. But experts say more help is needed. May 4, 2024. The good news is the ...
Credit: CNEA/Reuters. Owing to massive budget cuts and lay-offs of government employees, Argentina's nuclear sector — which includes power plants and research facilities — is at risk ...
Their annual spending in 2023 was just 47.3% of America's, but adjusted for their lower costs it was 78.5%. Chart: The Economist. The final ranking shows that America still spends far more on ...
PDF | On Jun 1, 2021, Christian Philip A. Fortuna published Budgeting Practices: Its Impact on the Profitability of Small and Medium Enterprises in Isabela | Find, read and cite all the research ...