Exploring differences in budget characteristics, roles and satisfaction: A configurational approach

Sponem, Samuel; Lambert, Caroline

doi:10.1016/j.mar.2015.11.003

Cited by 74 publications

(96 citation statements)

References 68 publications

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“…Furthermore, we captured Archival (5 papers) Chaney, Copley, and Stone, 2002Ernst and Szczesny, 2008Gordon, Kleiner, and Natarajan, 1986Johansson and Siverbo, 2014Todd and Ramanathan, 1994 Field/case study (31 papers) Ahrens and Ferry, 2015Armstrong, 2011Arwidi and Samuelson, 1993Bunce et al, 1995Carlstrom, 2012Christiansen and Skaerbaek, 1997Clark, 2001Collier and Berry, 2002Covaleski and Dirsmith, 1986Czarniawska-Joerges and Jacobsson, 1989Dunk and Perera, 1997Edwards, Boyns, and Matthews, 2002Endenich, 2014Fauré and Rouleau, 2011Fernandez-Revuelta Perez and Robson, 1999Flamholtz and Kerr, 1983Gordon, L.A., S. Haka and A.G. Schrick Hauriasi, Van-Peursem, and Davey, 2016Hopwood, 1974Irvine, 2005Jacobs, 1995Jacobs, 1998Llewellyn, 1998 (The table is continued on the next page.) Mayston, 1998Moll and Hoque, 2011Peters, 2001Pinch et al, 1989Polesie, 1981Sandalgaard and Bukh, 2014Sponem and Lambert, 2016 Zan and Xue, 2011 Analytical (2 papers) Hansen, 2011Kanodia, 1993Experimental (4 papers) Brownell, 1981Fisher, Frederickson, and Peffer, 2000Fisher et al, 2006Hartmann and Maas, 2...…”

Section: Summary Of Articles With No Major Theoretical Perspective Spmentioning

confidence: 99%

“…A model and its development may be the next step in theory development (Llewellyn, 1998). Other papers then define a framework (such as Simons' framework, Christiansen and Skaerbaek, 1997;Abernethy and Brownell, 1999;Frow et al, 2010;Sponem and Lambert, 2016) and use this as their theoretical foundation. Conceptual framing can offer a greater understanding of the empirical issues under discussion.…”

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confidence: 99%

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In Search of a Theory of Budgeting: A Literature Review

Kenno¹,

Lau²,

Sainty³

2018

Accounting Perspectives

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Budgeting is used throughout all types of organizations and is a significant topic of accounting research. In order to advance the discussion of the benefits and drawbacks of budgeting, future budgeting research will benefit from a comprehensive review of the theories used by previous budgeting researchers. 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 budgeting research and provide insights for future work in the area. EN QUÊTE D'UNE THÉORIE DES PROCESSUS BUDGÉTAIRES : UNE ANALYSE DOCUMENTAIRE RÉSUMÉLes processus budgétaires sont utilisés dans toutes les formes d'organisations et retiennent beaucoup l'attention des chercheurs en comptabilité. Pour faire en sorte que progresse l'analyse des avantages et des inconvénients des processus budgétaires, les chercheurs qui s'intéressent à ce sujet bénéficieront, dans leurs travaux à venir, d'une compilation exhaustive des théories utilisées par les chercheurs précédents. L'analyse documentaire proposée par les auteures met en relief les principales perspectives théoriques dans lesquelles le sujet est abordé et les théories précises adoptées dans la recherche sur les processus budgétaires ainsi que les variables et les méthodologies communément utilisées, entre autres observations tirées des travaux réalisés dans ce domaine, décrits dans 249 articles. Bien que les auteures ne notent pas de cohésion dans les théories avancées relativement aux processus budgétaires, elles mesurent l'importance d'un processus de réflexion cohésif dans la recherche sur les processus budgétaires et proposent des pistes de recherche future dans le domaine.Mots clés : analyse documentaire; comptabilité de gestion; processus budgétaires; théorie * Accepted by Pascale Lapointe-Antunes. We would like to thank Pascale Lapointe-Antunes for the opportunity, anonymous reviewers, Alan Webb, and participants at CAAA for their helpful and insightful comments. All other mistakes are our own. 508ACCOUNTING PERSPECTIVES / PERSPECTIVES COMPTABLES 2. A subjective act at the best of times, we understand that there may be a few discrepancies should another set of researchers choose to do the same literature review that we have done. However, we worked to ensure integrity of the classification process.

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Section: Summary Of Articles With No Major Theoretical Perspective Spmentioning

confidence: 99%

mentioning

confidence: 99%

In Search of a Theory of Budgeting: A Literature Review

Kenno¹,

Lau²,

Sainty³

2018

Accounting Perspectives

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“…The present study instead examines the two cost methods from an operational and managerial point of view, since they can deal with and solve in different ways the fundamental problems of any business strategy: how to rationally correlate prices and costs, on which some fundamental choices depend. For planning and budgeting purposes (Sponem, 2016;Hansen, 2004), the most relevant of these decisions concern:…”

Section: Introductionmentioning

confidence: 99%

Matching Revenues and Costs: The Counter-Intuitive Rationality of Direct Costing

Moisello¹,

Mella²

2019

IJBM

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This study investigates the consequences of adopting two simple sets of rules the manager can consider as perfectly rational and follow in his decisions regarding price, volume and mix of the various products. The first set follows the full (absorption) costing method logic, while the second is based on the direct (variable, marginal) costing method logic. It shows that costing systems adopting the full-costing method can lead management to make non-rational decisions regarding the setting of prices, acceptance of orders, make or buy choices and, above all, determination of the optimal production mix through programming and budgeting. On the other hand, using the direct costing method allows the manager to achieve rational results during the decision-making and planning phases, even if these often appear counter-intuitive when compared with the results achieved using the full costing method, which seem to conform to naïve intuition. The risk in the latter case is even more serious when we are dealing with multi-production firms operating under conditions of limited production capacity regarding one or more factors, as occurs most of the time. The demonstration of the thesis of the superiority of direct costing method rules in management decisions related to the problem of the matching costs and revenues is carried out with numerical evidence, formulating a set of decision problems that are solved by comparing the results obtained both with the full costing method rules and with the direct costing method rules.

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“…É possível identificar na literatura estudos que discutiram a configuração de práticas de gestão de modo amplo (Bedford & Malmi, 2015) ou especificamente em relação a uma prática como o orçamento (Sponem & Lambert, 2016), ou que discutiram configurações de empresas familiares (Dekker, Lybaert, Steijvers, Depaire, & Mercken, 2012;Gersick et al, 1997;Westhead & Howorth, 2007). Por fim, ao analisar a abordagem do ciclo de vida no contexto de empresa familiar e trazer elementos de influência da família na gestão (modelo F-PEC), também estamos contribuindo para a literatura que discute configurações de empresas familiares (Dekker et al, 2012;Gersick et al, 1997;Westhead & Howorth, 2007).…”

Section: Introductionunclassified

Estágios Do Ciclo De Vida E Perfil De Empresas Familiares Brasileiras

et al. 2017

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ARTIGOS ESTÁGIOS DO CICLO DE VIDA E PERFIL DE EMPRESAS FAMILIARES BRASILEIRAS Life cycle stages and Brazilian family business profiles Etapas del ciclo de vida y perfil de las empresas familiares brasileñas RESUMOAs características distintivas das empresas familiares, como a influência exercida pela família, adicionam complexidade aos modelos de ciclo de vida organizacional. Esta pesquisa analisa a relação entre os estágios do ciclo de vida organizacional (Lester, Parnell, Carraher, & Pamell, 2003) e os elementos de influência da família na empresa no modelo F-PEC (Poder, Experiência e Cultura). O estudo foi desenvolvido por meio de amostra de 117 empresas familiares brasileiras, sem a participação de empresas com ações negociadas em bolsa, e tratamento estatístico por meio de modelo de equações estruturais. Como achados, pode-se dizer que os elementos do F-PEC foram parcialmente identificados na amostra. O poder indica o controle da empresa pela família; a experiência indica o papel das diferentes gerações; e a cultura, os valores dos controladores. Em particular, deve ser destacado que, no nascimento, o poder e a cultura têm papéis importantes; na maturidade, a experiência e a cultura se destacam; e, no rejuvenescimento, o poder e a cultura foram identificados como caracterizadores. Em termos de artigo exploratório, contribui para o entendimento das organizações, proporcionando indicações para o desenvolvimento de análises comparativas e a atuação sobre as variáveis que proporcionam o planejamento de migração para estágios mais desejáveis, como crescimento, maturidade e rejuvenescimento. Lester et al. (2003) PALAVRAS-CHAVE | RESUMEN Las características distintivas de las empresas familiares, como la influencia ejercida por la familia, agregan complejidad a los modelos de ciclo de vida organizacional. Esta investigación analiza la relación entre las etapas del ciclo de vida organizacional propuestas por

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Exploring differences in budget characteristics, roles and satisfaction: A configurational approach

Cited by 74 publications

References 68 publications

In Search of a Theory of Budgeting: A Literature Review

In Search of a Theory of Budgeting: A Literature Review

Matching Revenues and Costs: The Counter-Intuitive Rationality of Direct Costing

Estágios Do Ciclo De Vida E Perfil De Empresas Familiares Brasileiras

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