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A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting

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Cited by

2021Machine learning for financial forecasting, planning and analysis: recent developments and pitfalls

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2020Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process78 cited

2018Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant77 cited

2013A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective74 cited

2018The use of a single budget or separate budgets for planning and performance evaluation72 cited

2014When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment62 cited

2018Beyond budgeting: review and research agenda46 cited

2018The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning44 cited

2018In Search of a Theory of Budgeting: A Literature Review43 cited

2019Costing Systems34 cited

2017A study of the linkages between rolling budget forms, uncertainty and strategy29 cited

2011Beyond Budgeting: The Way Forward?28 cited

2012Replacing the Annual Budget with Business Intelligence Driver-Based Forecasts22 cited

2014TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW20 cited

2013Management Control Systems: A review of literature and a theoretical framework for future researches15 cited

2018THE RISK ASSOCIATED WITH THE REPLACEMENT OF TRADITIONAL BUDGET WITH PERFORMANCE BUDGETING IN THE PUBLIC FINANCE SECTOR MANAGEMENT14 cited