Results 51 to 60 of about 18,246 (168)

Structural reforms in the country budgeting system. [PDF]

open access: yesمطالعات مدیریت بهبود و تحول, 2004
Iran  budgeting  structure  and concepts  have  changed  since  200 I .These changes  embrace  the  items  such  as  ,   concepts  of revenues  ,   expenses  , capital   assets   as  well   as   financial   assets   ,    which   resulted    in  more ...
ebrahim abbasi
doaj  

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

open access: yesJurnal 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

The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments [PDF]

open access: yesPublic and Municipal Finance
This study aims to examine the impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting within city government clusters in Indonesia.
Haryanto   +3 more
doaj   +1 more source

Budgeting fundamentals analysis for the purposes of organizational budgetary policy development

open access: yesMATEC Web of Conferences, 2017
Theoretical issues of budgeting are considered in the article. The essence of the concept, its subject and objects, budgeting principles, their scope and functions are examined.
Gulpenko Kira   +3 more
doaj   +1 more source

Scientific and theoretical principles of personnel costs’ budgeting

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
The object of this article is to determine the main purpose of company’s budgeting, to study its functions in terms of personnel management, to identify the main advantages and disadvantages of budgeting and to determine the stages of realization ...
O.P. Gutsal
doaj  

GENESIS OF THEORY AND PRACTICE OF BUDGETING [PDF]

open access: yesТехника и технология пищевых производств, 2015
Specific and proven management instruments such as budgeting are necessary in the modern conditions of the development of the Russian economy. Its application is needed and approved at any enterprise to increase its efficiency.
Grinkevich O.V., Ivannikov A.E.
doaj  

The Effect of Participatory Budgeting on Budget Risk Avoidance, Budget Slack and Organizational Performance Accountability

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business
This study aims to analyze the role of participatory budgeting in influencing budgeting risk, budgetary slack, and organizational performance accountability.
Wakhid Ansori   +2 more
doaj   +1 more source

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  

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  

Integrasi Anggaran Responsif Gender Dalam Anggaran Pendapatan Belanja Daerah

open access: yesJournal of Governance and Public Policy, 2017
The gap between gender equality policies and gender responsive budgeting is still ....in Indonesia’s public finance (Sopanah,2004). This brings negative impacts to the society, in particular women, because the proportion of public expenditure for women’s
Nur Khaerah, Dyah Mutiarin
doaj   +1 more source

Home - About - Disclaimer - Privacy