Results 21 to 30 of about 18,574 (266)
Budget based bonus, budget emphasis, budget gaming, and the impact on budget value [PDF]
Jurnal Keuangan dan Perbankan, 2020 The issue of budget value has received attention and criticism from many researchers, especially that the budget value is not aligned with the sacrifices made in the budgeting process. The purpose of the study is to examine the effect of budget-based bonus and budget emphasis towards budget gaming and its implications on budget value.
Rhaisya Setiawati Rachmat, SeTin SeTin
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Operational budgeting using fuzzy goal programming [PDF]
Management Science Letters, 2013 Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements.
Saeed Mohammadi +2 more
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Enabling design characteristics and budget usefulness [PDF]
RAUSP Management Journal, 2021 Purpose – This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.
Daniel Magalhães Mucci +2 more
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Sistem Informasi Pemerintahan Daerah: e-Budgeting untuk Mewujudkan Akuntabilitas Pemerintah Daerah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 The purpose of this study is to analyze e-budgeting process as an initial basis for the implementation of regional finances that is expected to narrow the opportunity to abuse the authority of officials and implementers of regional financial budgets. The
Atik Andhayani
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Black Hole of Budgeting in Public Budgeting System of Iran [PDF]
مدیریت دولتی, 2017 : Budgeting black hole as a new concept in literature of budgeting is introduced in this article. Black hole concept comes from the Astronomy science and describes the area in atmosphere that nothing can exit from it.
Adel Azar, Tayebe Amirkhani
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Economic Review, 2022 Adoption of any budget is perhaps the most important and time-consuming activity of any government. As a modern tool for linking strategic planning and budgeting, performance budgeting is conditio sine qua non for implementation of modern multi-annual ...
Meldina Kokorović Jukan +1 more
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Online Budgeted Allocation with General Budgets [PDF]
Proceedings of the 2016 ACM Conference on Economics and Computation, 2016 We study the online budgeted allocation (also called ADWORDS) problem, where a set of impressions arriving online are allocated to a set of budget-constrained advertisers to maximize revenue. Motivated by connections to Internet advertising, several variants of this problem have been studied since the seminal work of Mehta, Saberi, Vazirani, and ...
Nathaniel Kell, Debmalya Panigrahi
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Fiscal effects of applying initiative budgeting methodology in public finance
Финансы: теория и практика, 2022 The subject of the research is the methodology and practice of initiative budgeting (the Russian term for participatory budgeting) as applied to taxation.
V. V. Vagin, M. R. Pinskaya
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PERFORMANCE-BASED BUDGETING AS THE REALIZATION OF FINANCIAL MANAGEMENT REFORMATION IN MALANG CITY [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2017 The development of performance-based budgeting is a challenging program to adminster, such as the issues experienced by Malang city. Thus, it is considered necessary to conduct a thorough analysis on the performance-based budgeting conducted by Malang ...
Sabilana A., Muluk M.R.K., Setyowati E.
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Budgeting Beyond Budgeting [PDF]
SSRN Electronic Journal, 2016 While for quite a long time the budget was considered a crucial management tool, it has always been subject to criticism. The criticism has become stronger in the past couple of decades, with an alternative system going by the trade name Beyond Budgeting.
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