Results 281 to 290 of about 653,913 (346)

Beyond budgeting: review and research agenda

Journal of Accounting and Organizational Change, 2018
Purpose Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved ...
Martin R W Hiebl
exaly   +2 more sources

Public sector budgeting: a European review of accounting and public management journals

Accounting, Auditing and Accountability Journal, 2016
Mariafrancesca Sicilia, Eugenio Anessi-Pessina, Carmela Barbera   +2 more
exaly   +2 more sources

Performance-Based Budgeting

The International Encyclopedia of Higher Education Systems and Institutions, 2020
State agencies include performance data in the budget proposals they present to the governor and legislature. However, the funding that agencies receive is not necessarily derived from past or future performance.
G. Miller
semanticscholar   +1 more source

Budgeting, strategic planning and institutional diversity in higher education

, 2020
This study investigates the systematic, structural, procedural and reputational differences associated with the use of budgeting for strategic planning across public sector institutions in Canada.
Staci A. Kenno, Michelle C. Lau, Barbara J. Sainty, Bryan Boles   +3 more
semanticscholar   +1 more source

Budgeting and Budget Types

2022
This comprehensive Encyclopedia is an essential reference text for students, scholars and practitioners in public management. Offering a broad and inter-cultural perspective on public management as a field of practice and science, it covers all the most relevant and contemporary terms and concepts.
openaire   +3 more sources

Preference Elicitation For Participatory Budgeting

AAAI Conference on Artificial Intelligence, 2017
Participatory budgeting enables the allocation of public funds by collecting and aggregating individual preferences. It has already had a sizable real-world impact, but making the most of this new paradigm requires rethinking some of the basics of ...
Gerdus Benade, Swaprava Nath, Ariel D. Procaccia, Nisarg Shah   +3 more
semanticscholar   +1 more source

Budget preparers’ perceptions and performance-based budgeting implementation

Journal of Public Budgeting, Accounting and Financial Management, 2019
PurposeThe purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI).
Farzaneh Jalali Aliabadi, B. Mashayekhi, Graham Gal   +2 more
semanticscholar   +1 more source

Shrinking Budgets and the Shrinkage of Budget Theory

Public Administration Review, 1982
The federal budgetary process in the United States has been surprisingly resistant to change. Reforms come and go but certain budgeting "truths" seem inviolable. Despite changes in nomenclature, budget "systems" (such as ZBB and PPB), and the players themselves, the basic game has stayed the same. Budgeting is a largely decentralized political process,
B, Bozeman, J D, Straussman
openaire   +2 more sources

Tools for Simulation; Low Budget and No Budget

Techniques in Vascular and Interventional Radiology, 2019
Interventional Radiology (IR) incorporates a unique set of technical skills such as ultrasound-guided needle placement, inferior vena cava filter placement, and wire/catheter exchange, which are not easily attained in other aspects of medical training. Simple, low cost models can allow medical students and residents to attain these skills in a low risk
Benjamin J, May, Joe K, Khoury, Ronald S, Winokur   +2 more
openaire   +2 more sources

Budget Visual: Malaysia Budget Visualization

2017
Data visualization is an efficient method to analyze complex data. It eases the reader to identify data patterns. Based on the previous studies, countries such as United States, China, Russian, and Philippines have used data visualization method to present their budgets.
Nur Atiqah Sia Abdullah, Nur Wahidah Ab Wahid, Zainura Idrus   +2 more
openaire   +1 more source