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...

The dramatic change in aggregate fiscal policy in recent years has contributed to a shift from process rules to allocation rules in federal budgeting. Although the allocation rules inherent in formula budgeting seem to offer fairness in times of fiscal constraint, they actually impose arbitrary program-level budgets that reflect the peculiarities of baselines, accounting conventions, and time h...

This article assesses the current situation of the implementation of the performance budgeting system in Turkey from the perspective of public administrations under the general budget. It examines all stages of the performance budgeting process (strategic planning, performance programming, budgeting, accountability reporting and auditing) as well as all elements of the system (legislation, meth...

This paper addresses integrated scheduling, planning and budgeting with financial risk management in the batch chemical process industries. A cash flow and budgeting model is coupled with an advanced planning and scheduling procedure using a two-stage stochastic formulation. The results of the integrated model are compared with the results of the sequential use of scheduling followed by budgeti...

performance-based budgeting adds effectiveness and economizing factors to traditional aspects of budgeting. this system distinguishes efficiency from effectiveness. efficiency emphasizes on the useful utilization of the resources concerned while effectiveness considers the performance. categorization of operations in performance-based budgeting is in a way that goals are expressed more transpar...

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...

conclusions reduction of surplus production factors through comprehensive planning based on the results of the data envelopment analysis can play a major role in cost reduction of hospitals and health sectors. in hospitals with a technical efficiency score of less than one, the original and projected values of inputs were different; resulting in a surplus. hence, these hospitals should reduce t...

This paper presents a comprehensive comparison of theory and practice of the most established capital budgeting methods in Germany based on our survey results. For this purpose we have sent questionnaires to CEOs and CFOs of all companies listed in the German all share index (CDAX) to find out which capital budgeting methods are currently used by German managers and how accurately they apply th...