Israel Davidson

(Author)

Budgetary Control in Modern OrganisationPaperback, 26 July 2009

Budgetary Control in Modern Organisation
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Print Length
470 pages
Language
English
Publisher
VDM Verlag
Date Published
26 Jul 2009
ISBN-10
3639178025
ISBN-13
9783639178029

Description

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.

Product Details

Author:
Israel Davidson
Book Format:
Paperback
Country of Origin:
US
Date Published:
26 July 2009
Dimensions:
22.86 x 15.24 x 2.67 cm
ISBN-10:
3639178025
ISBN-13:
9783639178029
Language:
English
Location:
Saarbrucken
Pages:
470
Publisher:
Weight:
684.92 gm

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