Discrepancies between the roles of budgeting

Samuelson, Lars Å.

doi:10.1016/0361-3682(86)90017-6

Cited by 38 publications

(29 citation statements)

References 5 publications

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“…The willingness to accept new ideas and the new relationships associated therewith, not only by managers and professionals, but also by workers and=or those forced to take responsibility, however, will re ect cultural and social values. In the USA, where cultural norms have always stressed the performance of the individual, Samuelson (1986) has argued that budgetary control was clearly more acceptable than in Japan, where the stress is on that of the group. In Sweden, Samuelson found the picture to be more mixed, since cultural values sometimes stress the individual and sometimes the group.…”

Section: Social Cultural and Political Factorsmentioning

confidence: 98%

The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

Berland¹,

Boyns²

2002

European Accounting Review

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During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain between the 1920s and the 1960s, outlining the similarities and differences in the experiences of the two countries, and examining some of those factors that influenced them. The paper concludes with some proposals for a programme for future research in (international) accounting change.

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Section: Social Cultural and Political Factorsmentioning

confidence: 98%

The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

Berland¹,

Boyns²

2002

European Accounting Review

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“…D'une part, il contribue à organiser les processus décisionnels. En effet, il permet de planifier et d'organiser l'allocation des ressources (Stedry, 1960 ;Hofstede, 1967 ;Hopwood, 1974 ;Barrett et Fraser, 1977 ;Otley, 1978 ;Amey, 1979 ;Samuelson, 1986 ;Bunce et al, 1995) ainsi que de coordonner les actions (Barrett, Fraser, 1977 ;Bouquin, 2001). D'autre part, le budget contribue à orienter les comportements, en les faisant converger vers les objectifs de la direction générale.…”

Section: Introductionunclassified

Critiques du budget : une approche contingente

Bescos¹,

Cauvin²,

Langevin³

et al. 2004

Comptabilité Contrôle Audit

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RésuméCes dernières années, la procédure budgétaire a fait l'objet de nombreuses critiques qui auraient même conduit un certain nombre d'entreprises à aller « audelà du budget » et à gérer sans budget. Pourtant, plusieurs études récentes montrent que le budget est loin d'être mort dans la plupart des grandes entreprises. Ces constatations contradictoires militent pour une meilleure compréhension des critiques adressées au budget et pour une analyse approfondie des conditions dans lesquelles elles sont formulées.

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“…Delegation Hopwood 1974Bouquin 2001. Coordination Baudet 1941Hopwood 1974;Barrett and Fraser 1977;Samuelson 1986;Lyne 1988;Bouquin 2001. Communication Otley 1977Lyne 1988;Bunce et al 1995;Bouquin 2001.…”

Section: Function Referencementioning

confidence: 99%

“…Planning Baudet 1941;Hopwood 1974;Barrett and Fraser 1977;Hofstede 1977;Otley 1977;Samuelson 1986;Lyne 1988;Bunce et al 1995;Bouquin 2001. Budget Management Baudet 1941Hofstede 1977;Otley, 1977;Samuelson 1986;Lyne 1988;Bunce et al 1995.…”

Section: Function Referencementioning

confidence: 99%

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Traditional budgeting during financial crisis

Lorain¹,

Domonte²,

Peláez³

2015

cuadernosgestion

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This study examines the evolution of budgeting practices in the extremely difficult Spanish economic environment. In order to analyse if companies are still maintaining their budgeting process and if, right now, they are facing more difficulties in forecasting accurate indicators, two similar web surveys were addressed over two periods of time, firstly in 2008 at the beginning of the financial crisis, and secondly in 2013 after five years of a downward trend. In addition, in-depth interviews were conducted to investigate how companies brought more flexibility to their budgeting process in order to cope with environmental uncertainty. The survey indicates that 97% of respondents are still using a traditional budgeting process being this result similar to the one found in 2008. However, 2013 showed that the reliance on forecasted information is being increasingly questioned. Furthermore the study revealed that the respondents are bringing more flexibility to their processes, being able to modify the objectives once the budget is approved and to obtain new resources outside the budgeting process. This paper contributes to revealing information about difficulties in setting reliable objectives in a turbulent environment and provides data about the evolution of budgeting practices over five years during an austere economic crisis.

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Discrepancies between the roles of budgeting

Cited by 38 publications

References 5 publications

The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

Critiques du budget : une approche contingente

Traditional budgeting during financial crisis

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