How Czech firms deal with operational budgets? – Survey results

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63517506" target="_blank" >RIV/70883521:28120/17:63517506 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.14254/2071-8330.2017/10-2/10" target="_blank" >http://dx.doi.org/10.14254/2071-8330.2017/10-2/10</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.14254/2071-8330.2017/10-2/10" target="_blank" >10.14254/2071-8330.2017/10-2/10</a>

Result language

angličtina

Original language name

How Czech firms deal with operational budgets? – Survey results

Original language description

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.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

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

Journal of International Studies

ISSN

2071-8330

e-ISSN

—

Volume of the periodical

10

Issue of the periodical within the volume

2

Country of publishing house

PL - POLAND

Number of pages

10

Pages from-to

138-147

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85029945424