Results 51 to 60 of about 2,410,146 (184)
برنامهریزی و بودجه, 2020 The budgeting control system is one of the most important management control systems. The relation between budget and management control mechanism underlies the concept of budgetary slack, which is expressed as a consequence of strict budgeting or lack ...
Mohammad Namazi, Gholamreza Rezaei
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Measurement of Fiscal Council Independence in the Countries of the European Union
Problemy Zarządzania, 2016 Recent years have noted a strengthening of institutional solutions serving the improvement of budgetary standing in many countries. One such solution is the functioning of independent fiscal institutions, also known as fiscal councils.
Sławomir Franek
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Riset Akuntansi dan Keuangan Indonesia, 2017 -
Zulfikar Zulfikar, Sri Murwanti
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Jurnal Kajian AkuntansiBudgetary slacks are individuals behavior in company may deviate from the budget by projecting a higher budget for spending and a smaller budget for revenue.
Mukhtaruddin +3 more
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ANALYSIS OF THE CURRENT STATE OF MANAGEMENT OF FINANCIAL RESOURCES VIA THE TREASURY SYSTEM
Ринкова економіка: сучасна теорія і практика управління, 2016 The article analyzes modern financial management through the category of treasury. The attention is paid to the specifics of treasury control and complexity of its structure and financial management system.
Е. І. Курганська
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Conformity and Diversity in Budgetary Systems
, 2021 In modern democratic regimes the authorization and use of public resources involves forms of representation, consultation, degrees of transparency and accountability; in authoritarian or absolutist regimes these attributes will be less apparent although ...
John Wanna, Wanna, J
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Managerial Performance in Indonesia Local Government: Impact of Budget Participation and Budget Goal Commitment [PDF]
, 2015 This study examined the effect of budget participation on managerial performance through budget goal commitment The study was conducted in local work unit (SKPD) Medan, Indonesia.
., Deliana
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The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959 [PDF]
Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s.
Eve, CHIAPELLO, Nicolas, BERLAND
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Revista Brasileira de Gestão De Negócios, 2014 Management control systems are applied tools that may be useful to align managers’ personal interests concerning organizational goals. In this context, corporate budgets are used as an organizational control tool and, historically, research ...
Alexandre Corrêa dos Santos +2 more
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APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA
Economic Review, 2011 The subject of this paper is to investigate the level of use of the internal financial statements of budgetary users in their management process. The main objective of this paper is to determine the importance of internal financial statements prepared ...
Vesna Vašiček +2 more
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