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Drivers of a budget...
Abstract
Ämnesord
Stäng
- 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)