This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. We analyze a screening model of participative budgeting where the subordinate uses the budgeting mechanism to relay private information to his superior, in addition to a signaling model of top-down budgeting where the superior...

Participatory budgeting is a relatively new movement in public administration to involve citizens in civic decision-making. Electronic participatory budgeting can lower opportunity costs and engage more citizens in public budgeting. Drawing from research on participatory budgeting in particular and public administration, public policy, and information systems in general, this research establish...

by studying the evolution history of budgeting systems, you may discern three stages: in the first stage, controlling role of budget is regarded its major function. in the second stage, budget is considered as a means for management improvement. in the third stage, the role of budget is considered in economic planning, implementation of programs and government performance management. after worl...

This paper examines declining state support for higher education and explores various funding models that colleges and universities in the United States employ, including incremental budgeting, formula budgeting, zero-based budgeting, program budgeting, performance-based budgeting, initiative-based budgeting, and responsibility-centered budgeting. The mechanics, advantages, and disadvantages of...

In this article I analyze the role of cooperation between firm divisions in the budgeting process. I study a setting in which cooperation is a necessary condition for information sharing among division managers, which in turn benefits the principal. The results in this article can help reconcile the differing views between practitioners and academic researchers on the desirability of cooperatio...

Purpose – This paper aims to investigate reasons for goingBeyondBudgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodology/approach – The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry ...

Beyond budgeting transcends the limitations of traditional budgeting by replacing fixed financial targets with targets based on key performance indicators. For Park Nicollet Health Services, the decision to implement beyond budgeting coincided with a larger move to adopt a Lean approach to management. Park Nicollet's process to implement beyond budgeting-from submission of the initial proposal ...

performance budgeting has been an important theme of public expenditure management for decades. in the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments. in recent years, however, the level of interest in organizational use of performance-based budgeting re-emerged with more details and support from researchers and practitioners. performance-b...