Current Trends in Budgeting and Planning: Czech Survey Initial Results
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43875162" target="_blank" >RIV/70883521:28120/16:43875162 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Current Trends in Budgeting and Planning: Czech Survey Initial Results
Original language description
This paper presents the initial results of a survey of Czech companies' budgeting practices, which showed a high level of dissatisfaction with traditional budgeting methods, but also low willingness to change the current budgeting systems. Budgeting and planning are fundamental tools for management accounting, which have long taken center stage in most systems of management control. The prime limitation of traditional budgets lies in their inflexibility and inability to take on changes in the business environment that occur during the year. Strong criticism of traditional budgeting mechanisms was voiced by Hope and Fraser in 2003, who focused on the inability of these mechanisms to support organizational performance measurement. Such criticism resulted in new methods being introduced, such as activity-based budgeting and beyond budgeting.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Advances in Economic Research
ISSN
1083-0898
e-ISSN
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Volume of the periodical
2016
Issue of the periodical within the volume
22
Country of publishing house
US - UNITED STATES
Number of pages
2
Pages from-to
99-100
UT code for WoS article
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EID of the result in the Scopus database
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