Budget Criticisms: A Contingent Approach (notice n° 454203)
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| fixed length control field | 01849cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032652.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bescos, Pierre-Laurent |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Budget Criticisms: A Contingent Approach |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 61 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Over the past few years, the budget process has been under attack, even leading some companies to move « beyond budgeting ». However, recent surveys indicate that the budget is still alive and well in almost all large companies. These contradictory results call for a better understanding of the criticism levelled against the budget and for a thorough examination of the conditions in which it is formulated. Several studies have shown that the use of management accounting techniques depends on a number of contingency variables. Thus, one might think that, depending on different contingency circumstances, different critical statements will be expressed. Based on the results of a postal survey, this paper firstly investigates to what extent companies agree with criticisms of budgeting and identifies four main types of criticisms. Secondly, results show a significant relation between criticisms of budgeting and environmental uncertainty. Size, stock market listing and strategy are showed to influence only some specific attitudes towards budgets. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | survey |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | uncertainty |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | size |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contingency theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | strategy |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cauvin, Éric |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Langevin, Pascal |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mendoza, Carla |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 10 | 1 | 2004-04-01 | p. 165-185 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2004-1-page-165?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2004-1-page-165?lang=en&redirect-ssocas=7080</a> |
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