IDEAS home Printed from https://ideas.repec.org/a/bla/stratm/v2y1981i1p1-14.html
   My bibliography  Save this article

Zero based budgeting in the planning process

Author

Listed:
  • James C. Wetherbe
  • John R. Montanari

Abstract

An attempt is made to integrate the zero based budgeting (ZBB) procedure into the firm's planning process. Previous studies have failed to provide an integrative framework for the application of ZBB which may account for some of the conflicting results obtained in previous ZBB programmes. Next, the results of an empirical assessment of the effectiveness of the ZBB integrative framework in service oriented organizational units are reported. Strong support is evident for the ZBB planning framework developed here using constituency oriented indicators of effectiveness.

Suggested Citation

  • James C. Wetherbe & John R. Montanari, 1981. "Zero based budgeting in the planning process," Strategic Management Journal, Wiley Blackwell, vol. 2(1), pages 1-14, January.
    • Handle: RePEc:bla:stratm:v:2:y:1981:i:1:p:1-14
    DOI: 10.1002/smj.4250020102
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/smj.4250020102
    Download Restriction: no
    File URL: https://libkey.io/10.1002/smj.4250020102?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Anatoly Alekseevich Likhtin & Evgenia Andreevna Kutergina, 0. "Zero-Based Budgeting as the Method of Public Programming: Application Possibility in the Modern Social and Economic Conditions," Administrative Consulting, Russian Presidential Academy of National Economy and Public Administration. North-West Institute of Management., issue 10.
    2. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:stratm:v:2:y:1981:i:1:p:1-14. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1111/0143-2095 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.