This paper, commissioned by the International Budget Partnership, aims to guide lessonlearning from the experience of gender-responsive budgeting (GRB) initiatives — and to a lesser extent child-friendly budgeting initiatives — that might inform initiatives in respect of budgeting for climate change. It draws on the author’s experience, over nearly 20 years, of working on GRB and child-friendly...

The research objective is to find a new management control structure, in addition the existing models: mechanistic and organic. approach used hermeneutic reinterpret text of structure Padang restaurant from relevant literature. After finding meaning text, then field observations were carried out. All literature positioned as neutral which reinterpreted get essence concept structure. design deve...

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 __________...

diseases management offers the benefits of lower disease occurrence, improved patient care, and lower healthcare costs. the key mechanism used to identify individuals at risk, stratify patients by risk level and track patients’ progress through the disease management is the data warehouse (dw). this review article describes operational systems, dw features and component and role of it in diseas...

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...