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Discrepancies between the roles of budgeting

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  • Samuelson, Lars A.

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  • Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January.
    • Handle: RePEc:eee:aosoci:v:11:y:1986:i:1:p:35-45
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    Citations

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    Cited by:

    1. Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 329-356.
    2. Guilding, Chris & Lamminmaki, Dawne & Drury, Colin, 1998. "Budgeting and standard costing practices in New Zealand and the United Kingdom," The International Journal of Accounting, Elsevier, vol. 33(5), pages 569-588.
    3. Chong Lau & Christen Buckland, 2000. "Budget emphasis, participation, task difficulty and performance: the effect of diversity within culture," Accounting and Business Research, Taylor & Francis Journals, vol. 31(1), pages 37-55.
    4. Nicolas Berland, 1998. "The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 303-329.
    5. Lorain, Marie Anne & García Domonte, Aurora & Sastre Peláez, Francisco, 2015. "Traditional budgeting during financial crisis," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    6. Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 5-24, September.
    7. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
    8. Isabelle Gignon-Marconnet & Gwenaëlle Nogatchewsky, 2003. "Management Des Fournisseurs Partenaires : A Quoi Servent Les Accords Inter-Entreprises ? Un Parallele Avec Les Roles Des Budgets," Post-Print halshs-00582780, HAL.
    9. repec:dau:papers:123456789/2507 is not listed on IDEAS
    10. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    11. Lingnau, Volker & Mayer, Andreas & Schönbohm, Avo, 2004. "Beyond Budgeting - Notwendige Kulturrevolution für Unternehmen und Controller?," Beiträge zur Controlling-Forschung 6, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
    12. Dunk, Alan S., 2011. "Product innovation, budgetary control, and the financial performance of firms," The British Accounting Review, Elsevier, vol. 43(2), pages 102-111.
    13. repec:dau:papers:123456789/3234 is not listed on IDEAS
    14. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    15. Löning, Hélène & Besson, M. & Mendoza, Carla, 2008. "Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers," HEC Research Papers Series 897, HEC Paris.

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