2023
DOI: 10.20944/preprints202312.0134.v1
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Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives

Andrzej Piosik,
Anna Karmańska

Abstract: The objectives of this article are to examine whether the application of digitalization in enterprise budgeting affects the fulfilment of budgeting functions and their qualitative characteristics, and to investigate whether the realization of budgeting functions brings benefits. The research was conducted from the perspective of contingency theory, both internal and external conditions. The study used an online survey targeting company budgeting staff. Structural Equation Modelling was utilized to validate the… Show more

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