Budgeting practice and organisational structure:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
CIMA
2010
|
| Ausgabe: | 1. ed. |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S. [210] - 215 |
| Beschreibung: | XXXII, 222 S. graph. Darst. |
| ISBN: | 9780080965901 |
Internformat
MARC
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| 020 | |a 9780080965901 |9 978-0-08-096590-1 | ||
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| 100 | 1 | |a Dugdale, David |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Budgeting practice and organisational structure |c David Dugdale ; Stephen Lyne |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a Oxford [u.a.] |b CIMA |c 2010 | |
| 300 | |a XXXII, 222 S. |b graph. Darst. | ||
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| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Literaturverz. S. [210] - 215 | ||
| 700 | 1 | |a Lyne, Stephen |e Verfasser |4 aut | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-020318646 | ||
Datensatz im Suchindex
| _version_ | 1804142931241598976 |
|---|---|
| adam_text | Titel: Budgeting practice and organisational structure
Autor: Dugdale, David
Jahr: 2010
Contents
Executive Summary xi
Part 1 The Uses of and Attitudes to Budgeting
1 The Uses of Budgeting 3
1. Introduction 3
2. Public Sector Budgeting 4
3. Emergence of Budgetary Control in the Private Sector 5
4. Feedback Control and Flexible Budgets 7
5. Responsibility Accounting 8
6. A Note on Definitions 10
7. The Uses of Budgets 12
8. The Take-up of Budgetary Control 13
9. Conclusion 15
2 Problems with Budgets 17
1. Introduction 17
2. Recognition of Behavioural Problems in Budgeting 18
3. Argyris s Study: Budget Pressure and Human
Consequences 19
4. The Budget-Constrained Style: Hopwood s and
Otley s Studies 21
5. Budget Targets: Can They Be Set Correctly ? 23
6. Budget Bias and Slack 25
7. Budget Gaming 27
8. The Beyond Budgeting Critique and Prognosis 29
9. Concluding Comments 33
10. Conclusion 36
3 The Survey 39
1. Introduction 39
2. The Survey Questionnaire 39
3. Comparison of Responses from Financial and
Non-financial Managers 40
4. The Budgeting Process 41
5. Attitudes to Budgets 42
6. Changes in the Budgeting Process 46
7. Exploration of the Data Using Factor Analysis 48
8. Correlation Between the Uses and Consequences of
Budgets and Contingent Variables 53
9. Further Analysis of Correlation Between Variables 57
10. Contingency Relationships 58
11. Budgeting in the Twenty-First Century 59
Part 2 Budgets and Organisational Structure
4 Budgets and Structure 65
1. Introduction 65
2. The Growing Organisation: Departmentalisation 66
3. Mechanistic Versus Organic Structures:
Environmental Uncertainty 68
4. Pooled, Sequential and Reciprocal Structures:
Technology 71
5. Controlling the Organisation: Matching Structure
and Control to Function 74
6. Summary: Structure and Control in the Unitary
Organisation 76
7. The Very Large Organisation: Decentralisation 76
8. Contemporary Organisations 80
9. Future Organisations 82
10. Summary 84
5 Structure, Strategy and Control 87
1. Introduction 87
2. Control Systems Theory: Hierarchies,
Markets and Clans 88
3. Control Systems in Context 91
4. Strategy and Control 96
5. Simons Levers of Control 98
6. Summary 102
6 The Field Study 103
1. Introduction 103
2. Organisational Context 104
3. Products, Customers and Competitors 108
4. Budget Preparation 110
5. Budgets in Use 115
6. Overview and Attitudes to Budgeting 119
7. Conclusions from the Field Study and the Survey 124
8. Implications for the Beyond Budgeting and
Traditional Literatures 126
9. Lessons from the Field Study 128
7 Budgets and Structures 131
1. Introduction 131
2. Structures and Budgets in the Profit Centres 131
3. Profit-Centre Analysis 138
4. Interdependence, Structure and Budgets 143
5. Cost Centres 146
6. Implications for the Beyond Budgeting Debate 147
8 Designing Structure and Control Systems 151
1. Introduction 151
2. The Finrock Case 152
3. Lessons from the Field Study and the Finrock Case:
Structure 158
4. Lessons from the Survey and the Finrock Case:
Coordination and Control 161
5. Conclusions 163
6. Suggestions for Further Research 165
Appendix 1 The Survey: Descriptive Statistics 169
Appendix 2 The Structured Interview Guide 209
References 211
Index 217
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| illustrated | Illustrated |
| indexdate | 2024-07-09T22:39:36Z |
| institution | BVB |
| isbn | 9780080965901 |
| language | English |
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| spelling | Dugdale, David Verfasser aut Budgeting practice and organisational structure David Dugdale ; Stephen Lyne 1. ed. Oxford [u.a.] CIMA 2010 XXXII, 222 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturverz. S. [210] - 215 Lyne, Stephen Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020318646&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Dugdale, David Lyne, Stephen Budgeting practice and organisational structure |
| title | Budgeting practice and organisational structure |
| title_auth | Budgeting practice and organisational structure |
| title_exact_search | Budgeting practice and organisational structure |
| title_full | Budgeting practice and organisational structure David Dugdale ; Stephen Lyne |
| title_fullStr | Budgeting practice and organisational structure David Dugdale ; Stephen Lyne |
| title_full_unstemmed | Budgeting practice and organisational structure David Dugdale ; Stephen Lyne |
| title_short | Budgeting practice and organisational structure |
| title_sort | budgeting practice and organisational structure |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020318646&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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