Results 31 to 40 of about 18,136 (149)

E-Participatory Budgeting as an Innovative Approach

Maliye Çalışmaları Dergisi
This study examines the development of participatory budgeting and its enhanced version, e-participatory budgeting, which incorporates digital tools. Participatory budgeting was first implemented in 1989 in the city of Porto Alegre, Brazil.
Yücel Demirkılıç, Mehmet Hanefi Topal   +1 more
doaj   +1 more source

Revenue sources of educational hospitals affiliated to Iranian Medical Universities (2007)

مجله دانشگاه علوم پزشکی گرگان, 2011
Background and Objective: In term of health and economic, Hospitals is the most important sector in the healthcare providers. Therefore it is necessary to use economic analysis to achieve optimum performance.
Aboulhallaje M (PhD), Hatamabad N (MSc), Abachizadeh K (PhD)   +2 more
doaj  

The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study

JABE (Journal of Accounting and Business Education), 2017
This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget.
Muhammad Avicinna Dipayana, Iwan Triyuwono, Wuryan Andayani   +2 more
doaj   +1 more source

The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

Вестник университета, 2016
Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting.
V. Hasanova, Z. Korzovatykh
doaj  

The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

Вестник университета, 2019
Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting.
V. Hasanova, Z. Korzovatykh
doaj  

Budgeting for Social Equity: Exploring the (Nearly) Unknown

Journal of Social Equity and Public Administration
Public administration has become increasingly concerned with social equity, particularly in budgetary processes. Local governments have adopted so-called equity budgeting practices, yet little is understood about how and why they are adopted; what ...
Bruce D. McDonald III, Sean A. McCandless   +1 more
doaj   +1 more source

A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government [PDF]

مطالعات تجربی حسابداری مالی, 2013
Designing the optimum process of shifting traditional input oriented budgeting toward modern output based budgeting systems; defined as performance budgeting, require a special focus on infrastructural, legal and managerial capacities.The vital success ...
Jafar Babajani, Behrooz Khodarahmi
doaj  

Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggaran Dan Pengawasan Keuangan Daerah

Journal of Accounting and Investment, 2016
This study examined influence of accountability, public participation, and public policy transparency on the relationship between budgeting knowledge and budgeting control. The study sample was from kota Bengkulu.
Isma Coryanata
doaj  

TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW [PDF]

Annals of the University of Oradea: Economic Science, 2014
Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control.
CARDOS ILDIKO REKA, PETE STEFAN, CARDOS VASILE DANIEL,   +3 more
doaj  

Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha)

Jurnal Akuntansi, 2011
The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and  information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on ...
Christine Dwi K. S., Lidya Agustina
doaj   +1 more source