Budgetary Control and Organisational Culture: The Moderating Role of Information Technology in Local Government

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F22%3A63548778" target="_blank" >RIV/70883521:28120/22:63548778 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Budgetary Control and Organisational Culture: The Moderating Role of Information Technology in Local Government

Original language description

The intensity of political pressures mounted on Government organisations for budgetary compliance has offered a path of direction towards formulating theories on factors affecting performance. One key field of interest that attracts such political pressures is budgetary control, a significant factor affecting budgetary control in Government. Culture intelligence is a vital tool in today’s global world as information technology advances and organisations become increasingly global-focused. Cultural intelligence thus implies that organisations have effective communications within their business settings and across cultures. The purpose of this study is presented in two sections; first, to provide an understanding of factors that could affect budgetary control considering organisational culture. Secondly, to examine how integrating information technology with budgetary control can impact financial performance. A literature search is a method adopted for this study, and the general specific interdisciplinary research approach is what the research stands on. The study presented assertions and a conceptual framework that describes and analyses the research variables. Investigating the variables uncovered some organisational culture elements that tend to affect the flow of budgetary control regarding resource prioritisation and spending limits. The study analysed specific corporate culture traits of the Local Government of Ghana. Finally, the study also developed a model on the triggers of Budgetary control and its suitable response patterns and provides a recommendation for conducting an empirical test on the study’s conceptual framework in the future.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50201 - Economic Theory

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2022

Confidentiality

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

Article name in the collection

Proceedings of the 16th International Conference Accounting and Management Information Systems

ISBN

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ISSN

2247-6245

e-ISSN

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Number of pages

24

Pages from-to

74-99

Publisher name

Bucharest University of Economic Studies

Place of publication

Bukurešť

Event location

Bukurešť

Event date

Jun 8, 2022

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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