Budgetary Control in Modern Organisation (Paperback) (ISBN-13: 9783639178029)

In search of best practice for budgetary control in organisations, this book explores the relationships between budget behaviour and the state of corporate management style, culture and policies. The theoretical and empirical evidence presented in the book suggests that: (a) budgeting, contrary to its articulated roles in the literature, may be unsuitable as a strategy for influencing goal commitment and performance, (b) there are specific organisational behaviours which must be developed and embedded in an establishment in support of budgetary control, (c) those specific behaviours are moderated by management style, corporate culture and policies. The book supports the argument that there is a distinction between the functions of (a) setting standards and providing the mechanism for operational planning and control, which budgeting fulfils satisfactorily, and (b) the responsibility for developing and sustaining budgetary goal accomplishment behaviours. The latter depends on specific strategies outside the capability of budgeting.

Author: Israel Davidson
ISBN-10: 3639178025
ISBN-13: 9783639178029
Publisher: VDM Verlag
Language: English
Published: 07/26/2009
Pages: 470
Format: Paperback
Weight: 1.51lbs
Size: 9.00h x 6.00w x 1.05d