Multi-currency budgeting by multinational companies

Autor: P.J. Walton, Norman Strong, A.R. Appleyard
Rok vydání: 1991
Předmět:
Zdroj: The British Accounting Review. 23:105-121
ISSN: 0890-8389
DOI: 10.1016/0890-8389(91)90045-4
Popis: This paper reports on the results of a small-sample ‘case-study’ aimed at investigating the multi-currency budgeting practices of UK multinational companies. Particular attention is paid to treasury policies, budgetary techniques and performance evaluation measures. The results highlight a number of areas where there is scope for improved practices as well as suggesting possible avenues for more detailed research.
Databáze: OpenAIRE