Results 41 to 50 of about 57,177 (217)

Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggaran Dan Pengawasan Keuangan Daerah

open access: yesJournal of Accounting and Investment, 2016
This study examined influence of accountability, public participation, and public policy transparency on the relationship between budgeting knowledge and budgeting control. The study sample was from kota Bengkulu.
Isma Coryanata
doaj  

A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2013
Designing the optimum process of shifting traditional input oriented budgeting toward modern output based budgeting systems; defined as performance budgeting, require a special focus on infrastructural, legal and managerial capacities.The vital success ...
Jafar Babajani, Behrooz Khodarahmi
doaj  

Best Practice in Performance Budgeting [PDF]

open access: yes
This paper seeks to identify the best practice principles for performance budgeting. It describes and analyses the principle mechanisms by which performance budgeting systems attempt to link results and resources.
Marc Robinson
core   +1 more source

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

STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA – RECENT DEVELOPMENTS [PDF]

open access: yes
The paper emphasizes the efforts of Romanian authorities to implement program budgeting. Based on the first results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing multi-annual budgeting ...
Danuletiu Dan-Constantin
core  

Dissecting the theory-practice gap - A study of the capital budgeting processes of large Swedish Industrial Machinery firms [PDF]

open access: yes, 2011
A firm’s success depends on its ability to allocate capital to productive use. This is carried out through a process referred to as capital budgeting. Previous research shows that the theory-preferred sophisticated Capital Budgeting Techniques (CBT) are ...
Meyer, Henrik, Kempe, Fredrik
core  

A Paradigm Shift: Redesigning Public Health Resilience to Sustain National Economic Revival

open access: yesThe Journal of Indonesia Sustainable Development Planning, 2021
Muhammad Andrian Senoputra
doaj   +1 more source

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  

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

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