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- Corpus ID: 67834381
@article{Rka2014TraditionalBV, title={Traditional Budgeting Versus Beyond Budgeting: A Literature Review}, author={Cardos Ildik{\'o} R{\'e}ka and Pete Stefan and Cardos Vasile Daniel}, journal={Annals of Faculty of Economics}, year={2014}, volume={1}, pages={573-581}, url={https://api.semanticscholar.org/CorpusID:67834381}}- Cardos Ildikó Réka, P. Stefan, Cardos Vasile Daniel
- Published 1 July 2014
- Business, Economics
- Annals of Faculty of Economics
Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control. Budgets are the most powerful tool for management control; they can play an essential role in the organization's power politics because it can increase the power and authority of top management and limit the autonomy of lower-level managers. Besides its advantages traditional budgeting presents…
13 Citations
8
1
13 Citations
- T. A. Foster
- 2017
Business, Economics
Budget Planning, Budget Control, Business Age, and Financial Performance in Small Businesses by Tracy A. Foster MBA, Syracuse University, 2000 BSBA, Montana State University-Billings, 1992 Doctoral…
- 10
- N. Alsharari
- 2019
Business, Economics
International Journal of Public Sector Management
PurposeThe purpose of this paper is to explain the process of accounting changes and beyond budgeting principles (BBP) in the public sector as influenced by the institutional framework. It also…
- Larysa IvanchenkovaH. TkachukL. SkliarO. HolynskaK. StasiukovaYuliia Tomchuk
- 2021
Economics
Universal Journal of Accounting and Finance
It is proved that the creation of a modern information and analytical resource optimizes the accounting and control system, which will lead to the introduction of more effective mechanisms for administration, de-shadowing of the economy and increasing control over budget expenditures.
- 2
- PDF
- Isabelle Keßels
- 2021
Business, Economics
Philosophy of Management
In traditional reward systems, managers’ key performance indicators must surpass an agreed target in order to achieve a financial bonus. This system is designed to motivate high performance; yet…
- PDF
- Isabelle Keßels
- 2021
Business, Economics
Philosophy of Management
In traditional reward systems, managers’ key performance indicators must surpass an agreed target in order to achieve a financial bonus. This system is designed to motivate high performance; yet…
- 4
- PDF
- Agnė RamanauskaitėLaura Rūtytė
- 2016
Business, Economics
Many research studies have identified an increasing number of disadvantages that arise from using traditional budgeting methods that must be addressed in order to achieve better performance…
- PDF
- Hussein Mubark Salim Bin DhubeaSaleh Ahmed Al-Riami
- 2017
Business, Economics
This study provides information on the efficiency of decision making based on accurate information through the use activity-based costing (ABC) and activity based planning (APB). The results of this…
- 1
- Naveen Kunnathuvalappil Hariharan
- 2017
Computer Science, Business
This study discusses the building of predictive modeling using machine learning and illustrates stages from quantifying the budgeting issues to determining the best predictive mode for driver-based budgeting.
- 3
- PDF
- Alce Mariani LabitoSupramono
- 2017
Business, Psychology
Compulsive Buying Behavior seemed to be increasing, especially among college students. The aim of this study was to explain some factors that influence compulsive buying behavior. This study involved…
- PDF
- F. I. Pereira
- 2023
Physics
Caderno Pedagógico
Se apropriando do cenário dos negócios da construção civil o estudo em tela busca responder se há sincronia entre a prática da gestão além dos planos orçamentários e o desempenho dos papéis…
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20 References
- Michael GoodeAli Malik
- 2011
Business, Economics
Beyond Budgeting has been proposed as an influential idea that will reinvigorate management accounting contribution in business operation and performance. It is claimed that the traditional system…
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- Highly Influential
- PDF
- M. RaghunandanNarendra RamgulamKoshina Raghunandan-MohammedD. FyfeR. Raghunandan
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Business
Budgets are part of management control designed to promote the efficient use of resources and providing support for other critical functions. The extent to which any budget is successful is very much…
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- Stephen C. Hansen
- 2011
Business, Economics
Budgeting accomplishes many goals in an organization and evaluating the potential impact of a change is difficult. I investigate the organization-wide effects of three distinct budgeting alternatives…
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- Theresa LibbyR. Lindsay
- 2010
Economics, Business
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- PDF
- Żaneta Pietrzak
- 2014
Business, Economics
The objective of this paper is to determine the utility of activity-based budgeting (ABB) taking into account advantages, possibilities, and difficulties associated with the implementation of this…
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- Highly Influential
- P. BunceR. FraserLionel Woodco*ck
- 1995
Business
Abstract This paper summarizes a journey that has taken the CAM-I advanced management systems (AMS) program's Advanced Budgeting study group from an initial interest in better budgeting towards a…
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- Charles T. HorngrenS. DatarMadhav V. Rajan
- 1972
Business
1. The Accountant's Role in the Organization. 2. An Introduction to Cost Terms and Purposes. 3. Cost-Volume Profit Analysis. 4. Job Costing. 5. Activity-Based Costing and Activity-Based Management.…
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- Stephen C. HansenD. OtleyW. Stede
- 2003
Business, Economics
Practitioners in Europe and the U.S. recently have proposed two distinct approaches to address what they believe are shortcomings of traditional budgeting practices. One approach advocates improving…
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- PDF
- 2003
Business
Acknowledgments Foreword Introduction: Toward a New General Management Model Part I The Promise of Beyond Budgeting 1. The Annual Performance Trap 2. Breaking Free Part II The First Beyond Budgeting…
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- Highly Influential
- J. HopeRobin Fraser
- 2003
Business
Acknowledgments Foreword Introduction: Toward a New General Management Model Part I The Promise of Beyond Budgeting 1. The Annual Performance Trap 2. Breaking Free Part II The First Beyond Budgeting…
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- Highly Influential
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