This paper examines the relationship between the use of a fair budgeting process and subordinate performance. Organizational justice theory is used to de®ne a fair budgeting process as having two components: the subordinate's involvement in the budgeting process, voice; and the communication of a rationale for the subordinate's lack of in ̄uence over the ®nal budget target the superior sets, exp...

Our objective in this paper is to develop a decision-making model to assist decision-makers and researchers in understanding the effect of multiple criteria decision-making on a capital budgeting investment. This decision-making model helps decision-makers with reducing decision-making time and choosing a suitable decision alternative for a capital budgeting investment within the companies’ goa...

The ultimate goal of financial management in a dental school is to accumulate assets that are available for strategic growth, which is a parallel objective to the profit motive in business. Budget development is often grounded in an income statement framework where the goal is to match revenues and expenses. Only when a balance sheet perspective (assets = liabilities + equity) is adopted can st...

This paper investigates the relationship between enterprise resource planning (ERP) systems and budgeting to address the limited impact of ERP systems on management accounting. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity level, guided by the concept of ‘conflict’ in structurat...

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...

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...

Green budgeting refers to the use of budgetary policy-making tools progress climate and environmental objectives. This includes integrating evaluating impact fiscal policies considering path towards national international commitments. is defined by four building blocks that are relevant all stages budget cycle: (1) institutional arrangements; (2) methods tools; (3) accountability transparency; ...

This study aims to determine the effect of planning, budgeting and participation on performance regional work units in Pidie Jaya Regency. uses a quantitative approach, method used is survey method. Data collection this systematic standard procedure obtain data needed obtained by distributing questionnaires 104 selected respondents. The results showed that planning had positive insignificant ap...

Financial accounting principles and cost systems, interpretation and use of accounting reports and supplemental information for engineering economic analyses, consideration of cost-volume-profit analyses, use of discounted cash flow techniques, flexible budgeting, transfer pricing, and capital budgeting. Requisites: MATH 217, 221, or 275 or concurrent registration Repeatable for Credit: No Last...