An exploratory study of operational reasons to budget

Prabhu Sivabalan · Peter Booth · Teemu Malmi · David Andrew Brown

96 citations0/0 files storedAccounting and Finance

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

Abstract Budgets are used widely but criticized, mainly for performance evaluation reasons. We find that organizations regard budgets as more important for planning and control than evaluation, thus proposing a rationale for their continued use irrespective of evaluation‐based criticisms. This finding is also important, because most extant budget research focuses on evaluation, suggesting a potential disconnect between budget research and practice. We also find that rolling forecasts are used in tandem with the annual budget in most organizations, and for the same reasons. This was unexpected, as coexistence suggests their adoption for different reasons.

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References

1985Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition 1972An Empirical Study of the Role of Accounting Data in Performance Evaluation 2003Mapping management accounting: graphics and guidelines for theory-consistent empirical research 1978Budget Use and Managerial Performance 1998Antecedents of participative budgeting 1975Budgetary Control and Organization Structure 2003Practice Developments in Budgeting: An Overview and Research Perspective 2003Paying People to Lie: the Truth about the Budgeting Process

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