Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of...Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of resources.It in turn leads to increase in the productivity,profitability and return on investment.Budgetary control system helps the senior managers to ensure that spending limits are adequate.Budgetary control system becomes one of the most vital and critical area of business management.Presently,much attention has been given to improving of budgetary control and planning and their interrelationship in developing countries including India.Two-way analysis is made in this paper:One is developing predictor model for an effective budgetary control system for listed companies in India and the other is the analysis on the quality reporting system for financial statements especially budgetary control system.The method of research is empirical which tests the feasibility of solution using empirical evidences based on the statistical applications.The result of the current study shows that effective budgetary control factors are prominent in determining the budgetary control system in Indian listed companies and have significant correlation between dependent and independent variables.The study suggested initiating steps for using budget as a tool for optimum use of available resources,for avoiding conflicts among departments while allocation of resources and for increasing the inspirational quality of the budget for budgetary control.展开更多
1997年至2008年间圣安德烈指导了旨在鼓励公共参与城市投资决策过程的项目,该项目将预算项目的参与实施和'受压迫者的戏剧'相结合。本研究意图评估其美学和教育观点,研究的具体目标是明确在指导戏剧项目时在美学和教育方向上的...1997年至2008年间圣安德烈指导了旨在鼓励公共参与城市投资决策过程的项目,该项目将预算项目的参与实施和'受压迫者的戏剧'相结合。本研究意图评估其美学和教育观点,研究的具体目标是明确在指导戏剧项目时在美学和教育方向上的选择,其目的是为了促进决策过程中的公共参与。社会学家Cecheti(2004)和Baiocchi(2006)关于美学体验有助于促进参与决策的研究成果是本研究的主要关注点。研究方法主要采用了定性研究(Maxwell,1996),案例研究(Stake,1995),以及辅助评估所收集到的材料的话语分析(Martins and Theophilo,2007)。一些访谈表明'受压迫者的戏剧'有助于参与过程中的认同和相异性表达,这样就有助于提升公众在与更有力的意见表达相沟通时表达他们需求的能力。此外,结果表明尽管'受压迫者的戏剧'不得不适应参与预算决策的全体会议的条件,不过这个空间的象征性代表是允许作出修改的。这也揭示了'受压迫者的戏剧'在整体的预算会议期间所呈现出的美学和教育学面貌。尤其值得注意的是戏剧强烈的主观性和分析性体现在预算教育的过程中。展开更多
This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on th...This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.展开更多
文摘Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of resources.It in turn leads to increase in the productivity,profitability and return on investment.Budgetary control system helps the senior managers to ensure that spending limits are adequate.Budgetary control system becomes one of the most vital and critical area of business management.Presently,much attention has been given to improving of budgetary control and planning and their interrelationship in developing countries including India.Two-way analysis is made in this paper:One is developing predictor model for an effective budgetary control system for listed companies in India and the other is the analysis on the quality reporting system for financial statements especially budgetary control system.The method of research is empirical which tests the feasibility of solution using empirical evidences based on the statistical applications.The result of the current study shows that effective budgetary control factors are prominent in determining the budgetary control system in Indian listed companies and have significant correlation between dependent and independent variables.The study suggested initiating steps for using budget as a tool for optimum use of available resources,for avoiding conflicts among departments while allocation of resources and for increasing the inspirational quality of the budget for budgetary control.
文摘1997年至2008年间圣安德烈指导了旨在鼓励公共参与城市投资决策过程的项目,该项目将预算项目的参与实施和'受压迫者的戏剧'相结合。本研究意图评估其美学和教育观点,研究的具体目标是明确在指导戏剧项目时在美学和教育方向上的选择,其目的是为了促进决策过程中的公共参与。社会学家Cecheti(2004)和Baiocchi(2006)关于美学体验有助于促进参与决策的研究成果是本研究的主要关注点。研究方法主要采用了定性研究(Maxwell,1996),案例研究(Stake,1995),以及辅助评估所收集到的材料的话语分析(Martins and Theophilo,2007)。一些访谈表明'受压迫者的戏剧'有助于参与过程中的认同和相异性表达,这样就有助于提升公众在与更有力的意见表达相沟通时表达他们需求的能力。此外,结果表明尽管'受压迫者的戏剧'不得不适应参与预算决策的全体会议的条件,不过这个空间的象征性代表是允许作出修改的。这也揭示了'受压迫者的戏剧'在整体的预算会议期间所呈现出的美学和教育学面貌。尤其值得注意的是戏剧强烈的主观性和分析性体现在预算教育的过程中。
文摘This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.
