In this paper, we introduce a new block budgeting algorithm that speeds up timing closure in timing driven hierarchical flows. After a brief description of the addressed flow, block budgeting challenges are detailed. Then, we explain why existing budgeting approaches are not adapted to fulfil these challenges. A new block budgeting algorithm is proposed. In order to derive relevant block constr...

Behavioral accounting includes psychological findings into accounting theory to anticipate information recipients’ behavior – it deals with the question of how to design the accounting system to persuade recipients to make economically reasonable decisions. So what about the psychological aspects of the behavior of the deliverers of accounting information? A common area of failure in accounting...

In 1997, the Secretary-General of the United Nations, Kofi Annan launched a comprehensive reform initiative aimed at transforming the Organization into a more effective, modernized and relevant instrument in the service of the international community. In the management area, he proposed shifting from programme budgeting to results-based budgeting (RBB). This was a significant shift in budgeting...

____________________________________________________________________ ii Chapter 1_____________________________________________________________________1 1. Towards Improving Representative Democracy in Canada _____________________________ 1 1.1. Defining Democracy: A “Dynamic Balance” ______________________________________________1 1.2. The Contemporary Model: Representative Democracy __________...

We apply the viable system model (VSM) in the management control system (MCS) area in order to address the multifarious relationships between enterprise resource planning (ERP) systems and budgeting through the introduction of five research criteria: ERP system, budgeting, informal control, organizational hierarchy and the relationships among them. The research question discussed is: How can we...

This paper investigates the enterprise resource planning (ERP) system use in budgeting in order to explain how and why ERP system are used or not used in budgeting practices. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity levels, guided by the concept of ‘conflict’ in structurati...

It has long been an accepted precept that the purpose of management is the maximization of shareholder wealth. Few would dispute the notion that projects requiring long-term capital investments should be subjected to capital budgeting. Numerous authors have, however, questioned the appropriateness of subjecting non-capital expenditures, such as advertising, research or product development, to c...

E-collaboration, through group support systems (GSS) and other forms of computer-mediated communication (CMC), is increasingly used in organizations. GSS and CMC technologies offer organizations new ways to communicate information and knowledge, to interact synchronously or asynchronously, and to generate ideas, make decisions and solve problems. Although a sizable body of literature has develo...