Budgetary Control in Modern Organisation

ISBN-13: 9783639178029 / Angielski / Miękka / 2009 / 470 str.

Israel Davidson

Opis

In search of best practice for budgetary control in organisations, this book explores the relationships between budget behaviour and the state of corporate management style, culture and policies. The theoretical and empirical evidence presented in the book suggests that: (a) budgeting, contrary to its articulated roles in the literature, may be unsuitable as a strategy for influencing goal commitment and performance, (b) there are specific organisational behaviours which must be developed and embedded in an establishment in support of budgetary control, (c) those specific behaviours are moderated by management style, corporate culture and policies. The book supports the argument that there is a distinction between the functions of (a) setting standards and providing the mechanism for operational planning and control, which budgeting fulfils satisfactorily, and (b) the responsibility for developing and sustaining budgetary goal accomplishment behaviours. The latter depends on specific strategies outside the capability of budgeting.

O autorze

Dr. Israel Nonyerem Davidson, PhD MBA ACMA: Double graduate of University of Wales, Cardiff. Senior Lecturer in Management Accounting and Finance at Newcastle Business School, UK. Actively involved in a number of consultancy projects in Russia and Ukraine, as well as in the development & management of collaborative ventures in China.