Assessment of IT Tools Used for Operational Budgeting in Polish and Lithuanian Companies

The paper aims to determine the quality of information and IT tools used for operational budgeting in Polish Lithuanian companies. questionnaires were distributed by e-mail traditionally among controllers/management accountants. Due fact that sample was non-random, findings research cannot be statistically referred all authors opted this method data collection because difficulty with survey returnability (extremely low return rate due use sensitive data). However, have taken a number steps increase reliability study conducted. preceded extensive literature studies, respondents had knowledge analyzed phenomenon results conducted compared received other authors. supporting highest assessment Excel/Access ready parameterized modules Integrated Systems. analysis shows low-quality systems result quality. system is flexible can modified easily, thus meeting changed user needs quickly efficiently, which leads relevant up-to-date outputs users, implying high maintenance determinant generated system, its absence - there no way ensure decision-making process. This allows interpret prior studies create directions future will refer quality, but also more analysis. allow prioritization context dissemination, most evaluation individual budgeting. Consequently, it extends scope regarding choice or change tool used, provides basis deeper distinguished features characterizing given tool. offers possibility continuing it, would comparison results, both countries, as well repeating observing changes assessing their could serve prelude in-depth qualitative research, enable factors determining generated.