Current Trends in Budgeting and Planning: Czech Survey Initial Results

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Current Trends in Budgeting and Planning: Czech Survey Initial Results

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Current Trends in Budgeting and Planning: Czech Survey Initial Results

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

International Advances in Economic Research

ISSN

1083-0898

e-ISSN

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Svazek periodika

2016

Číslo periodika v rámci svazku

22

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

2

Strana od-do

99-100

Kód UT WoS článku

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EID výsledku v databázi Scopus

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