The duality characteristics of budgeting between the flexibility driven decision making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence business controllers’ choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI), web tool and sprea...

Background: The construction of metro lines is a high-risk project. Using a budget-based model for the safety units of metro construction projects can help safety managers to spend optimal budget allocation. The purpose of this study was to plan a budget model based on safety unit performance in an under construction metro station for better budget allocation using robust optimization. Methods...

Survival for any organism, including people, is a matter of resource management. To ensure survival, people necessarily budget their resources. Spatial perceptions contribute to resource budgeting by scaling the environment to an individual's available resources. Effective budgeting requires setting a balance of income and expenditures around some baseline value. For social resources, this base...

The ability to measure the satisfaction of (groups of) voters is a crucial prerequisite for formulating proportionality axioms in approval-based participatory budgeting elections. Two common -- but very different ways voter consider (i) number approved projects and (ii) total cost projects, respectively. In general, it difficult decide which best reflects voters' true utilities. this paper, we ...