Operational Budgeting in Czech Companies
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F20%3A63524816" target="_blank" >RIV/70883521:28120/20:63524816 - isvavai.cz</a>
Result on the web
<a href="https://link.springer.com/article/10.1007%2Fs11294-020-09783-3" target="_blank" >https://link.springer.com/article/10.1007%2Fs11294-020-09783-3</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-020-09783-3" target="_blank" >10.1007/s11294-020-09783-3</a>
Alternative languages
Result language
angličtina
Original language name
Operational Budgeting in Czech Companies
Original language description
This article is a pilot study which aims to assess the truthfulness of selected findings about the budgeting process in a sample of companies operating in the Czech Republic. Inflexibility has been frequently described in the literature as a budgetary weaknesses in the corporate sector. Thus, the aim of this paper was to explore whether budgeting systems in Czech enterprises react to the external environment. The article presents the results of a survey of 136 companies.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - 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
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
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
2020
Issue of the periodical within the volume
26
Country of publishing house
US - UNITED STATES
Number of pages
3
Pages from-to
"193–195"
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85085889147