Results 61 to 70 of about 57,177 (217)

KOMITMEN ORGANISASI SEBAGAI PEMMODERASI HUBUNGAN PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (Studi Empiris Perusahaan Jasa Perhotelan Kota Magelang)

open access: yesJurnal Analisis Bisnis Ekonomi, 2017
The research was aimed at evaluating empirically the effects of budgeting participation on the budgeting unbalance and the effects organization commitment on the relationship between budgeting participation and budgeting unbalance.
Eny Zuhriyah
doaj  

On the bias of yield-based capital budgeting methods [PDF]

open access: yes
The aim of this paper is twofold. First, we present a new capital budgeting method, called the real rate of return (RRR), which has been developed for solving the inconsistency of the modified internal rate of return (MIRR) with shareholders' wealth ...
Olivier Rousse
core  

New Opportunities and Challenges of Smart Government Budgeting In the age of Artificial Intelligence [PDF]

open access: yesبرنامه‌ریزی و بودجه
Governments in the early 21st century are faced with challenging market dynamics and continuous changes caused by diverse and disruptive innovations, such as the Internet of Things, the Internet of Services, big data analytics, or artificial intelligence.
meysam hadad, sara salehi aba
doaj  

The Australian Budgeting System: On the Cusp of Change [PDF]

open access: yes
Australia in the late 1990 adopted a purchaser-provider model of performance budgeting – so-called “accrual output budgeting” – which attracted considerable international interest. By 2003, however, the system was in headlong retreat. This paper examines
Marc Robinson
core  

Corporate Capital Budgeting Decisions and Information Sharing [PDF]

open access: yes
Firms must overcome agency and information asymmetry problems to make efficient corporate capital budgeting decisions; this is particularly true for firms with multiple units dispersed across geographic locations.
Abigail S. Hornstein, Minyuan Zhao
core  

Beyond budgeting: Gaining competitive advantage through strategic changes in budgeting processes [PDF]

open access: yesMegatrend Revija, 2018
Process and leadership principles are the most important principles in every organization. Implementing or modifying new principles is mostly considered as a strategic change. However, there are some processes that have not been changed.
Radonić Milenko
doaj  

Capital budgeting: the Romanian university professors' points of view [PDF]

open access: yes
This study aims at validating the points of view of the Romanian finance university professors regarding capital budgeting. The study is original and important in the same time, taking into consideration that their opinions, due to their vocation of ...
Andreea Semenescu   +4 more
core  

Gender-responsive Budgeting in Tanzania

open access: yes, 2021
The Constitution and laws of the United Republic of Tanzania require the use of gender-responsive budgeting (GRB) to promote gender-balanced and integrated national economic plans.
Koda, Bertha O., Mtasingwa, Lilian V.
core  

Performance budgeting: selected international experiences and some lessons for Slovenia

open access: yes
The paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia.
Seljak, Janko, Aristovnik, Aleksander
core   +1 more source

Advertising budgeting practices of Belgian industrial marketers. [PDF]

open access: yes
The author reports on the results of a survey of a random sample of 102 belgian industrial companies, which measured which budget setting processes companies use, how they set budgets and the resulting budget composition.
François, Pierre
core  

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