FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2564652980> ?p ?o ?g. }

• W2564652980 abstract "This thesis investigates a range of operational reasons to budget, their relation to the fixed budget and rolling forecast forms, and their relationships with selected organisational characteristics. Notwithstanding repeated practitioner and academic criticisms of budgeting, budgets appear to be used by most organisations. Why do organisations continue to budget, if budgets are repeatedly criticised? Prior research has suggested that most budget research, and budget criticisms relate to a budget’s use for performance evaluation. Following Hansen and Van der Stede (2004), this thesis argues that the disconnect between the high use, and low perceived usefulness of budgeting in practice may be explained by considering the impact of other nonevaluation operational reasons to budget used in practice. This rationale is investigated through three inter-related studies, using a combination of quantitative cross-sectional survey and qualitative case data.The first study investigates the importance of ten operational reasons to budget, for the fixed budget and rolling forecast forms. Findings show that organisations conduct budgeting for a range of reasons, and that non-evaluation operational reasons to budget such as “control costs”, “coordinate resources” and “board of director monitoring” are more important than the “staff evaluation” reason to budget most often studied in existing research. The first study also found that this range of operational reasons to budget were important for both fixed budgets and rolling forecasts.The second study investigates relationships between the importance of four of the ten operational reasons to budget (coordinate resources, formulate action plans, staff evaluation and business unit evaluation), and three major organisational characteristics (strategy, autonomy and uncertainty) for both budget forms. The four operational reasons to budget were an elaboration of the two broader operational reasons to budget (operational planning and performance evaluation) proposed by Hansen and Van der Stede (2004). Findings show that contingency relationships between the four operational reasons to budget and organisational characteristics are often different to that found in or implied by prior research. Also, in many instances, relationships for the two detailed reasons to budget within each of Hansen and Van der Stede’s (2004) broader reasons and organisational characteristics were different. This supports the need to consider more detailed operational reasons to budget in future budget research.The final study investigates an organisational setting where a dominant nonevaluation reason to budget had a different contingency relationship to that found in existing budget research. Existing research has argued that in low uncertainty conditions, organisations with a high level of budget emphasis require high budget participation (Lau, et al. 1995). The case organisation operates in low uncertainty conditions, and has high budget emphasis. However, it attained significantly increased budget…" @default.
• W2564652980 created "2017-01-06" @default.
• W2564652980 creator A5040542077 @default.
• W2564652980 date "2007-01-01" @default.
• W2564652980 modified "2023-09-26" @default.
• W2564652980 title "The importance of operational reasons to budget for two budget forms, and their relationship to organisational characteristics" @default.
• W2564652980 cites W1537984582 @default.
• W2564652980 cites W1855283887 @default.
• W2564652980 cites W1967332826 @default.
• W2564652980 cites W1978687871 @default.
• W2564652980 cites W1979692185 @default.
• W2564652980 cites W1983794646 @default.
• W2564652980 cites W1993323938 @default.
• W2564652980 cites W1995024451 @default.
• W2564652980 cites W2006397719 @default.
• W2564652980 cites W2006760876 @default.
• W2564652980 cites W2008686462 @default.
• W2564652980 cites W2009610569 @default.
• W2564652980 cites W2012648490 @default.
• W2564652980 cites W2016202056 @default.
• W2564652980 cites W2022838122 @default.
• W2564652980 cites W2029397754 @default.
• W2564652980 cites W2030072277 @default.
• W2564652980 cites W2030782410 @default.
• W2564652980 cites W2033137418 @default.
• W2564652980 cites W2033712807 @default.
• W2564652980 cites W2037894668 @default.
• W2564652980 cites W2041687406 @default.
• W2564652980 cites W2045752713 @default.
• W2564652980 cites W2048368617 @default.
• W2564652980 cites W2050255846 @default.
• W2564652980 cites W2061482741 @default.
• W2564652980 cites W2063751532 @default.
• W2564652980 cites W2064874162 @default.
• W2564652980 cites W2086075077 @default.
• W2564652980 cites W2092030259 @default.
• W2564652980 cites W2093662623 @default.
• W2564652980 cites W2099998655 @default.
• W2564652980 cites W2106375545 @default.
• W2564652980 cites W2111647404 @default.
• W2564652980 cites W2120753719 @default.
• W2564652980 cites W2124912589 @default.
• W2564652980 cites W2137636942 @default.
• W2564652980 cites W2146410840 @default.
• W2564652980 cites W2152854236 @default.
• W2564652980 cites W2169033715 @default.
• W2564652980 cites W2312898248 @default.
• W2564652980 cites W2324013972 @default.
• W2564652980 cites W2329529559 @default.
• W2564652980 cites W2330891463 @default.
• W2564652980 cites W3121130824 @default.
• W2564652980 cites W3121217586 @default.
• W2564652980 cites W3121486998 @default.
• W2564652980 cites W3122069367 @default.
• W2564652980 cites W3125904151 @default.
• W2564652980 cites W624371920 @default.
• W2564652980 cites W85844224 @default.
• W2564652980 cites W2335126140 @default.
• W2564652980 hasPublicationYear "2007" @default.
• W2564652980 type Work @default.
• W2564652980 sameAs 2564652980 @default.
• W2564652980 citedByCount "0" @default.
• W2564652980 crossrefType "dissertation" @default.
• W2564652980 hasAuthorship W2564652980A5040542077 @default.
• W2564652980 hasConcept C10138342 @default.
• W2564652980 hasConcept C121955636 @default.
• W2564652980 hasConcept C122637931 @default.
• W2564652980 hasConcept C127413603 @default.
• W2564652980 hasConcept C144133560 @default.
• W2564652980 hasConcept C145420912 @default.
• W2564652980 hasConcept C15744967 @default.
• W2564652980 hasConcept C162324750 @default.
• W2564652980 hasConcept C175444787 @default.
• W2564652980 hasConcept C187736073 @default.
• W2564652980 hasConcept C21547014 @default.
• W2564652980 hasConcept C2775924081 @default.
• W2564652980 hasConcept C42475967 @default.
• W2564652980 hasConcept C58048580 @default.
• W2564652980 hasConcept C8505890 @default.
• W2564652980 hasConceptScore W2564652980C10138342 @default.
• W2564652980 hasConceptScore W2564652980C121955636 @default.
• W2564652980 hasConceptScore W2564652980C122637931 @default.
• W2564652980 hasConceptScore W2564652980C127413603 @default.
• W2564652980 hasConceptScore W2564652980C144133560 @default.
• W2564652980 hasConceptScore W2564652980C145420912 @default.
• W2564652980 hasConceptScore W2564652980C15744967 @default.
• W2564652980 hasConceptScore W2564652980C162324750 @default.
• W2564652980 hasConceptScore W2564652980C175444787 @default.
• W2564652980 hasConceptScore W2564652980C187736073 @default.
• W2564652980 hasConceptScore W2564652980C21547014 @default.
• W2564652980 hasConceptScore W2564652980C2775924081 @default.
• W2564652980 hasConceptScore W2564652980C42475967 @default.
• W2564652980 hasConceptScore W2564652980C58048580 @default.
• W2564652980 hasConceptScore W2564652980C8505890 @default.
• W2564652980 hasLocation W25646529801 @default.
• W2564652980 hasOpenAccess W2564652980 @default.
• W2564652980 hasPrimaryLocation W25646529801 @default.
• W2564652980 hasRelatedWork W2012068323 @default.
• W2564652980 hasRelatedWork W2163328013 @default.
• W2564652980 hasRelatedWork W2245507095 @default.

• next