Moving beyond Beyond Budgeting: A Case Study of the Dynamic Interrelationships between Budgets and Forecasts

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2024-07-04 DOI:10.1080/09638180.2024.2362681

Per Nikolaj Bukh, Amalie Ringgaard, Niels Sandalgaard

引用次数: 0

Abstract

This study examines how budgeting and forecasting are used in a bank that abandoned the corporate budget but later reintroduced it. Although companies that implement Beyond Budgeting may reintroduc...

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超越预算编制：预算与预测之间动态相互关系的案例研究

本研究探讨了一家放弃了公司预算但后来又重新引入预算编制的银行是如何使用预算编制和预测的。尽管实施 "超越预算 "的公司可能会重新引入...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.

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