Budgetary Control and Organisational Culture: The Moderating Role of Information Technology in Local Government
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Budgetary Control and Organisational Culture: The Moderating Role of Information Technology in Local Government
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Budgetary Control and Organisational Culture: The Moderating Role of Information Technology in Local Government
Popis výsledku anglicky
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.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50201 - Economic Theory
Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2022
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
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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Počet stran výsledku
24
Strana od-do
74-99
Název nakladatele
Bucharest University of Economic Studies
Místo vydání
Bukurešť
Místo konání akce
Bukurešť
Datum konání akce
8. 6. 2022
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
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