Zobrazeno 1 - 10
of 276
pro vyhledávání: '"beyond budgeting"'
Deficiencies in the traditional budgeting process cause the negative behaviour of budgetary slacking
Autor:
Rishen Ramlall, Schalk Grobbelaar
Publikováno v:
South African Journal of Business Management, Vol 55, Iss 1, Pp e1-e12 (2024)
Purpose: This study delves into the inadequacies of the traditional budgeting process and their role in instigating budgetary slacking behaviour within organisations. It aims to unveil the underlying mechanisms behind this behaviour and provides prac
Externí odkaz:
https://doaj.org/article/1312816b6cf547baaac68d0e24bef0b7
Autor:
Noora S. Alhalawi, Saida Dammak
Publikováno v:
South African Journal of Economic and Management Sciences, Vol 27, Iss 1, Pp e1-e11 (2024)
Background: Traditional budgeting has faced criticism, leading researchers to explore alternative management control methods such as Beyond Budgeting. Despite its potential benefits, Beyond Budgeting adoption remains limited. Aim: This research inve
Externí odkaz:
https://doaj.org/article/44741de77e1f4243a0d6482f0db89f36
Publikováno v:
Nakhoda: Jurnal Ilmu Pemerintahan, Vol 22, Iss 1 (2023)
Rendahnya kemandirian fiskal daerah dapat mengakibatkan tekanan dan risiko fiskal bagi pemerintah pusat maupun daerah. Pemerintah daerah perlu memiliki sistem organisasi yang adaptif dalam memitigasi risiko fiskal bagi daerahnya. Penelitian ini bertu
Externí odkaz:
https://doaj.org/article/3f6351944b564cdd9035600c3f854d72
Autor:
Eni Kaharti
Publikováno v:
Jati, Vol 4, Iss 2, Pp 140-151 (2021)
Penelitian ini bertujuan untuk melakukan pengujian kemungkinan diterapkannya manajemen pengendalian dengan metode beyond budgeting. Metode yang terdiri dari 12 prinsip yang terdiri dari 6 prinsip pengelolaan manajemen adaptif dan 6 prinsip struktur o
Externí odkaz:
https://doaj.org/article/c441e12265a448a198b70294c72efcb8
Autor:
Alsharari, Nizar Mohammad
Publikováno v:
International Journal of Public Sector Management, 2019, Vol. 33, Issue 2/3, pp. 165-189.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJPSM-10-2018-0217
Publikováno v:
Enfoque, Vol 41, Iss 1 (2022)
O estudo tem por objetivo identificar características organizacionais que influenciam a utilização (ou não) do orçamento em indústrias catarinenses. A amostra é composta por 295 indústrias catarinenses, das quais, 258 declararam utilizar o or
Externí odkaz:
https://doaj.org/article/76a6d358466b4b87ae7c4e5631875fe4
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