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Difficulties of the Budgeting Process and Factors Leading to the Decision to Implement this Management Tool

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References

2009Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice488 cited
2004Multiple facets of budgeting: an exploratory analysis375 cited
2004Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours241 cited
2009“Continuous” budgeting: Reconciling budget flexibility with budgetary control220 cited
1999Budgeting — an unnecessary evil188 cited
2003Better budgeting or beyond budgeting?137 cited
2013From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas122 cited
1995Advanced budgeting: a journey to advanced management systems121 cited
2003Corporate budget planning, control and performance evaluation in Bahrain96 cited
2010Budgeting practices in the Turkish hospitality industry: An exploratory survey in the Antalya region73 cited
2005Is your organisation ready for beyond budgeting?50 cited
2003Are budgets useful? A survey of Malaysian companies41 cited

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2023The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress12 cited

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