The DOI matches its Crossref record; 108 of the 108 references it cites were found in a registry or an index.
Practice Developments in Budgeting: An Overview and Research Perspective
Open accessAbstract
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 the budgeting process and primarily focuses on the planning problems with budgeting. The other advocates abandoning the budget and primarily focuses on the performance evaluation problems with budgeting. This paper provides an overview and research perspective on these two recent developments. We discuss why practitioners have become dissatisfied with budgets, describe the two distinct approaches, place them in a research context, suggest insights that may aid the practitioners, and use the practitioner perspectives to identify fruitful areas for research.
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The design and use of performance management systems: an extended framework for analysis
Ferreira, A., & Otley, D. (2009) · Management Accounting Research · doi:10.1016/j.mar.2009.07.003 · Cited by 1,412
Self-citationOrganizational culture and performance measurement systems
Henri, J.-F. (2006) · Accounting, Organizations and Society · doi:10.1016/j.aos.2004.10.003 · Cited by 700
Eco-control: The influence of management control systems on environmental and economic performance
Henri, J.-F., & Journeault, M. (2010) · Accounting, Organizations and Society · doi:10.1016/j.aos.2009.02.001 · Cited by 687
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Metadata
- Authors
- Hansen, S. C., Otley, D. T., & Van der Stede, W. A.
- Venue
- Journal of Management Accounting Research
- Publisher
- American Accounting Association
- Published
- 2003-01-01
- Volume
- 15
- Issue
- 1
- Pages
- 95-116
- ISSN
- 1049-2127 (ISSN-L)
- 1558-8033
- OpenAlex
- W3121486998
- Cited by
- 511
- References
- 108
- FWCI
- 16.29
- Type
- journal article
- Language
- en
- Open access
- green
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