Drivers of a budgets functional emphasis: A survey of Swedish organizations

• We present a contingency model where factors belonging to the environment, to the corporation and to the management control system of the corporation are expected to influence the functional emphasis put on the budget, i.e., the function of coordination, responsibility, evaluation put on a budget. Through a test on 111 Swedish corporations we find indications that the budgets major functional orientation is coordination and it is mainly driven by external factors, such as turbulence and competitive intensity. We conclude that corporations, at least inSweden, have reasons, although limited to coordination, to use budget.   

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Nyckelord

Budget

Sweden

functional emphasis

contingency model

Publikations- och innehållstyp

ref (ämneskategori)

kon (ämneskategori)