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In Search of a Theory of Budgeting: A Literature Review

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  • Staci A. Kenno
  • Michelle C. Lau
  • Barbara J. Sainty

Abstract

Budgeting is used throughout all types of organizations and is a significant topic of accounting research. In order to advance the discussion of the benefits and drawbacks of budgeting, future budgeting research will benefit from a comprehensive review of the theories used by previous budgeting researchers. This literature review highlights the major theoretical perspectives and specific theories used in budgeting research as well as the common variables used and methodologies, among other observations of budgeting research in 249 articles. Although we find no cohesive theory of budgeting, we identify the importance of a unified thought process to budgeting research and provide insights for future work in the area. En quête d'une théorie des processus budgétaires : une analyse documentaire Les processus budgétaires sont utilisés dans toutes les formes d'organisations et retiennent beaucoup l'attention des chercheurs en comptabilité. Pour faire en sorte que progresse l'analyse des avantages et des inconvénients des processus budgétaires, les chercheurs qui s'intéressent à ce sujet bénéficieront, dans leurs travaux à venir, d'une compilation exhaustive des théories utilisées par les chercheurs précédents. L'analyse documentaire proposée par les auteures met en relief les principales perspectives théoriques dans lesquelles le sujet est abordé et les théories précises adoptées dans la recherche sur les processus budgétaires ainsi que les variables et les méthodologies communément utilisées, entre autres observations tirées des travaux réalisés dans ce domaine, décrits dans 249 articles. Bien que les auteures ne notent pas de cohésion dans les théories avancées relativement aux processus budgétaires, elles mesurent l'importance d'un processus de réflexion cohésif dans la recherche sur les processus budgétaires et proposent des pistes de recherche future dans le domaine.

Suggested Citation

  • Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    • Handle: RePEc:wly:accper:v:17:y:2018:i:4:p:507-553
    DOI: 10.1111/1911-3838.12186
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    1. Domenico Raucci & Manuela Paolini, 2022. "Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 117-139.
    2. Jirí Dokulil & Boris Popesko & Katerina Kadalova, 2022. "Factors With a Major Effect on the Budgetary Control Process – An Empirical Study From the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 235-235.
    3. Lenka Stryckova, 2023. "Corporate Budgeting Practices: Empirical Evidence from the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 2023(4), pages 411-445.

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