Results 11 to 20 of about 308,331 (311)
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
doaj +1 more source
From research to farm : ex ante evaluation of strategic deworming in pig finishing [PDF]
, 2010 This paper upgrades generic and partial information from parasitological research for farm-specific decision support, using two methods from managerial sciences: partial budgeting and frontier analysis.
Goossens, L +5 more
core +2 more sources
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
doaj +1 more source
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.
openaire +1 more source
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
doaj +2 more sources
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
doaj +1 more source
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.
doaj +1 more source
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
openaire +2 more sources
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
doaj +1 more source
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 ...
core