Results 251 to 260 of about 15,839 (293)

Communication and Budget Participation

1997
Gathering and communicating information are important managerial tasks. The production manager has superior information and insight in the production sphere, just as the product line manager is in the best position to forecast demand. Product development teams often combine engineering, manufacturing, industrial design, and marketing experts.
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Local Budgeting and Public Participation

State and Local Government Review, 2011
This paper examines the political, economic, and institutional variables associated with the presence of state laws that mandate the use of public input in local budgeting. The results show that political and institutional variables can help explain the presence of such laws, but the relationships between variables of interest shift depending on ...
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Piecewise linear incentive scheme and participative budgeting

Review of Quantitative Finance and Accounting, 1993
This paper studies the economic incentives of participative budgeting through the design of incentive schemes within the agency theory framework. In particular, a piecewise linear incentive scheme (PLIS), an optimal version of Weitzman's New Soviet Incentive Scheme (NSIS), is derived.
Sungsoo Yeom, Kashi R. Balachandran, Joshua Ronen   +2 more
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Citizen Participation in Budgeting: An Empirical Investigation

Academy of Management Proceedings, 2015
Prior research on citizen participation has noted the tension between fostering an inclusive policymaking process and simultaneously maintaining a competent pool of participating citizens.
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Participative budgeting with kinked linear payment schemes

Review of Quantitative Finance and Accounting, 1993
This paper studies the truth-inducing property of a class of budget-variance-based payment schemes calledkinked linear schemes. In these schemes, the manager is either paid a bonus proportional to a favorable budget variance, or charged a penalty proportional to an unfavorable budget variance.
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Participative Budgets As Coordination and Motivational Devices

Journal of Accounting Research, 1993
In this paper, I examine how participative budgets are used simultaneously to coordinate a firm's activities, assign tasks, and motivate managers to carry out their assigned tasks efficiently. The coordinating role of budgets, though emphasized in popular managerial accounting textbooks, has been overlooked in research investigations.' The literature ...
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Civil society organizations, participation and budgeting [PDF]

, 2004
The author defines terms and concepts discussed in an Expert Group Meeting on Civil Society Participation in Fiscal Policy held at UN headquarters in New York City. He addresses first the question, What is civil society? The term is used in varied ways by different writers, which makes communication difficult and impedes clarity of thought.
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Gender budgeting in public financial management: a literature review and research agenda

International Review of Administrative Sciences, 2023
Tobias Polzer, Isabella, Johann Seiwald
exaly  

The journey of participatory budgeting: a systematic literature review and future research directions

International Review of Administrative Sciences, 2023
Giuseppe Grossi
exaly  

The Rhetoric and Reality of Budget Participation

2012
In recent years, the business literature has heralded the rise of the team-based, network-centered adaptive organisation as a response to dynamic competitive market forces and emerging technology. Corporate budgeting presents a salient context in which to study managerial networks because it is a routine, widely used, high-profile process that ...
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