传统预算编制过程中的缺陷导致预算松弛的消极行为

IF 0.9 4区管理学 Q4 BUSINESS

South African Journal of Business Management Pub Date : 2024-06-17 DOI:10.4102/sajbm.v55i1.4348

Rishen Ramlall, Schalk Grobbelaar

引用次数: 0

摘要

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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Deficiencies in the traditional budgeting process cause the negative behaviour of budgetary slacking

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来源期刊

South African Journal of Business Management Multiple-

CiteScore

2.00

自引率

7.70%

发文量

审稿时长

25 weeks

期刊介绍： The South African Journal of Business Management publishes articles that have real significance for management theory and practice. The content of the journal falls into two categories: managerial theory and management practice: -Management theory is devoted to reporting new methodological developments, whether analytical or philosophical. In general, papers should, in addition to developing a new theory, include some discussion of applications, either historical or potential. Both state-of-the-art surveys and papers discussing new developments are appropriate for this category. -Management practice concerns the methodology involved in applying scientific knowledge. It focusses on the problems of developing and converting management theory to practice while considering behavioural and economic realities. Papers should reflect the mutual interest of managers and management scientists in the exercise of the management function. Appropriate papers may include examples of implementations that generalise experience rather than specific incidents and facts, and principles of model development and adaptation that underline successful application of particular aspects of management theory. The relevance of the paper to the professional manager should be highlighted as far as possible.