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Autor
Popesko Boris (Tomas Bata University in Zlín, Czech Republic), Dokulil Jiří (Tomas Bata University in Zlín, Czech Republic), Hrabec Dušan (Tomas Bata University in Zlín, Czech Republic)
Tytuł
How Czech firms deal with operational budgets? Survey results
Źródło
Journal of International Studies, 2017, vol. 10, nr 2, s. 138-147, rys., tab., bibliogr. 23 poz.
Słowa kluczowe
Budżetowanie, Planowanie budżetowe, Zachowania organizacyjne, Rachunkowość behawioralna, Koncepcja beyond budgeting
Budgeting, Budget planning, Organisational behaviour, Behavioural accounting, Beyond budgeting concept
Uwagi
Klasyfikacja JEL: L29
summ., This paper is one of the research outputs of the project GA 17-13518S/P403 "Determinants of budgeting and performance measurement systems design and impact of these systems on organizational behaviour and organizational perform" registered at Czech Science Foundation and was supported by the Internal Grant Agency of Tomas Bata University in Zlin under the project number IGA/FaME/2016/005
Kraj/Region
Czechy
Czech Republic
Abstrakt
In recent decades, academics and practitioners started a deep discussion about the limitations and perspectives of enterprise budgeting systems. Traditional budgets are frequently criticized due to their inflexibility, weak connection to corporate performance and demand on manager's time. Recently, we have observed more frequent examples of firms which have undertaken budgeting system transformation and the adoption of modern, flexible and performance-based budgets. In this study, we have studied some trends in the budgeting of Czech firms with a focus on the manager´s behaviour. This paper contributes to the existing knowledge in two fields: Firstly, it summarizes the existing state of the art regarding the budgeting transformation; secondly, it presents the survey results focused on the operational budget utilization and its impact on the manager's behaviour. Overall, the study presents some findings regarding the impact of an operational budget on the manager's behaviour. We have tested how frequently situations occur, more specifically those frequently discussed in literature, in a given Czech firm´s budgeting practices. (original abstract)
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Bibliografia
Pokaż
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Cytowane przez
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ISSN
2071-8330
Język
eng
URI / DOI
http://dx.doi.org/10.14254/2071-8330.2017/10-2/10
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