Results 11 to 20 of about 305,770 (309)
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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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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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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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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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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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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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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Features of introducing budgeting for different models of innovation processes: a framework review [PDF]
Problems and Perspectives in Management, 2020 Innovation processes are vehicles of growth and, therefore, require effective management systems. These circumstances raise the question of how a particular innovation process model influences the features of budgeting implementation at the enterprise ...
Alla Cherep +3 more
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Вестник Российского экономического университета имени Г. В. Плеханова, 2023 Important components of effective organization of budgeting subsystem in commercial structures are clear definition of norms and rules of its building, identification of its place and role in the information system of management support and fixing clear ...
S. V. Asriev +2 more
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Trade-Off Time: How Four States Continue to Deliver [PDF]
, 2009 Highlights performance measures used in Indiana, Maryland, Utah, and Virginia to ensure results-driven budgeting by defining goals, assessing priorities and trade-offs, targeting cuts with precision, and creating a culture of results-focused ...
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