The aim of this study is to examine the effect Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in public sector; Performance Based Budgeting. This examines data using causal model Partial Least Square (PLS) statistical analysis tools. used are primary from all Regional Apparatus Organizations (OPD) Banyuwangi Regency involved local government bud...

This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companies tend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted com...

Stochastic budgeting is used to simulate the business and financial risk and the performance over a six-year planning horizon on a Norwegian dairy farm. A major difficulty with stochastic whole-farm budgeting lies in identifying and measuring dependency relationships between stochastic variables. Some methods to account for these stochastic dependencies are illustrated. The financial feasibilit...

The study determined the effect of Program based budgeting on financial performance by County Government Bungoma. used a target population 202 workers and sample size 134 respondents who were in field finance. Questionnaires to collect data. therefore rejected null hypothesis concluded that Based Budgeting had statistically significant influence Keywords: Budgeting, Budget Reforms, Financial Pe...

Operational planning is considered an important tool for translating government policies and strategic objectives into day-to-day management activities. However, developing countries suffer from persistent misalignment between policy, planning and budgeting. The Medium Term Expenditure Framework (MTEF) was introduced to address this misalignment. Kenya adopted the MTEF in the early 2000s, and i...

Beyond Budgeting has been proposed as an influential idea that will reinvigorate management accounting contribution in business operation and performance. It is claimed that the traditional system has lost relevance with the modern business environment and is no longer satisfying the needs of managers. Budgets have been ingrained in the culture of business since their inception in the 1920s and...