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In which direction is budgeting moving? A report in large firms of Spain

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  • Rodríguez Rivero Edilberto J.

    (Universidad de Extremadura)

Abstract

In this paper we provide evidence on the budgetary practice of 135 large firms located in Spain. The results have allowed us to evaluate a wide range of weakness attributed to the traditional budgeting approach, still called into question, as well as to discern towards what emerging paradigm budget is aligned the practice analyzed. Evidence shows that the budgetary approach used by the firms have managed to resolve many of the weakness imputed to the traditional budgeting. At the same time, we note that in the most of the cases studied these procedures are in line with the conceptual ideas defended by the Better Budgeting.

Suggested Citation

  • Rodríguez Rivero Edilberto J., 2013. "In which direction is budgeting moving? A report in large firms of Spain," Contaduría y Administración, Accounting and Management, vol. 58(4), pages 59-93, octubre-d.
    • Handle: RePEc:nax:conyad:v:58:y:2013:i:4:p:59-93
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    References listed on IDEAS

    as
    1. Bo-Goran Ekholm & Jan Wallin, 2000. "Is the annual budget really dead?," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 519-539.
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