The perception of budgeting in Czech firms — results of a survey

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63517216" target="_blank" >RIV/70883521:28120/17:63517216 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.24136/oc.v8i2.17" target="_blank" >http://dx.doi.org/10.24136/oc.v8i2.17</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24136/oc.v8i2.17" target="_blank" >10.24136/oc.v8i2.17</a>

Result language

angličtina

Original language name

The perception of budgeting in Czech firms — results of a survey

Original language description

Research background: Budgeting was developed during the Great Depression as a mana-gerial tool to help enterprises survive a critical period characterized by fluctuations in mac-roeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created — for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment. Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the pro-gression of the business environment. Methods: To achieve presented target, the authors designed the questionnaire survey sub-mitted to employees of companies in the Czech Republic. Findings &amp; Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company´s environment.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50204 - Business and management

Project

<a href="/en/project/GA17-13518S" target="_blank" >GA17-13518S: Determinants of budgeting and performance measurement systems design and impact of these systems on organizational behavior and organizational perform</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Oeconomia Copernicana

ISSN

2083-1277

e-ISSN

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Volume of the periodical

8

Issue of the periodical within the volume

2

Country of publishing house

PL - POLAND

Number of pages

12

Pages from-to

273-285

UT code for WoS article

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EID of the result in the Scopus database

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