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Exploring the Consequences of Competing Uses of Budgets
Australian Accounting Review ( IF 2.680 ) Pub Date : 2019-04-22 , DOI: 10.1111/auar.12287
Jean‐François Henri 1 , Steeve Massicotte 2 , Dominique Arbour 1
Affiliation  

The purpose of this paper is to revisit the impact of budgets within organisations by combining the notions of simultaneity and tension between budget uses and by introducing the notion of predominance. More specifically, we first intend to empirically examine the combination of budget uses in an organisational setting. Second, our aim is to examine to what extent the simultaneous use of budgets for the purpose of performance evaluation or forecasting gives rise to satisfactory or unsatisfactory consequences of budgets. Using survey data collected from a large sample of manufacturing firms, the results suggest that more satisfactory budget consequences, in terms of budget value, arise in two situations: (a) whereby budgets are predominately used for performance evaluation, or (b) whereby budgets are predominately used for forecasting. Those firms displaying no predominant budget use show less satisfactory budget consequences.

中文翻译:

探索竞争性使用预算的后果

本文的目的是通过结合预算使用之间的同时性和紧张性的概念,并引入优势概念来重新审视组织内部预算的影响。更具体地说,我们首先打算对组织环境中预算用途的组合进行实证研究。第二,我们的目的是检查在同时进行预算以用于绩效评估或预测的程度在多大程度上导致预算产生令人满意或不令人满意的后果。使用从大量制造企业样本中收集的调查数据,结果表明,在两种情况下,就预算价值而言,会产生更令人满意的预算结果:(a)预算主要用于绩效评估,或(b)预算主要用于预测。
更新日期:2019-04-22
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