Budgetary control

2017 ◽  
pp. 469-491
Author(s):  
Jill Collis ◽  
Andrew Holt ◽  
Roger Hussey
Keyword(s):  
Budgetary Control

“Continuous” budgeting: Reconciling budget flexibility with budgetary control

2010 ◽  
Vol 35 (4) ◽  
pp. 444-461 ◽  
Author(s):  
Natalie Frow ◽  
David Marginson ◽  
Stuart Ogden
Keyword(s):  
Budgetary Control

Financial and Budgetary Control of Tourism Development Projects - Le contrôle financier et budgétaire des projets de développement touristique (Version française)

1985 ◽  
Keyword(s):  
Tourism Development ◽  
Development Projects ◽  
Mise En Œuvre ◽  
Budgetary Control

L'étude aura pour objectif d'offrir une série de techniques et d'analyses capables d'effectuer un contrôle et un suivi financiers et budgétaires des projets au cours de leur mise en oeuvre. Selon las structure financière du projet considéré, on analysera : a) les principaux éléments de contrôle financier (plan de financement, compte d' exploitation, bilan) e t les techniques budgétaires adéquates pour effectuer une évaluation permanente du projet en exécution en accord avec ses objectifs spécifiés ; b) les indicateurs (de trésorerie, de liquidité, de rentabilité, d'expansion, de solvabilité, etc.) qui permettront un suivi permanent du projet. Les indicateurs seront élaborés à partir de l'information obtenue des éléments de contrôle ; c) les limites acceptables, le cas échéant, de variation des indicateurs identifiés.

How management accountants exert influence on managers – a micro-level analysis of management accountants’ influence tactics in budgetary control meetings

2017 ◽  
Vol 14 (3) ◽  
pp. 328-362 ◽  
Author(s):  
Simone Mack ◽  
Lukas Goretzki
Keyword(s):  
Influence Tactics ◽  
Senior Managers ◽  
Content Type ◽  
Written Text ◽  
Staff Members ◽  
Management Accountants ◽  
Remote Management ◽  
Budgetary Control ◽  
Micro Level ◽  
Level Analysis

Purpose This paper aims to examine how remote (i.e. global, regional or divisional) management accountants communicate in interpersonal contacts with operational managers when trying to exert influence on them. Design/methodology/approach An ethnographic field study focusing on budgetary control meetings between regional management accountants and operational managers is used as the basis for a micro-level analysis of situated face-to-face interactions and communicative influence tactics. Findings Remote management accountants mainly use soft rather than hard influence tactics. They, furthermore, employ what is referred to as “panoramic knowledge” gained explicitly from their structurally as well as physically removed “meta-positioning” to suggest certain measures to operational managers that have proved successful in other units and – by doing so – try to exert influence on these managers. Moreover, they use information that they gain in their position in between senior and operational managers by acting as “double agents” – that is, informing operational managers about senior managers’ focus as well as making transparent to operational managers that they will inform senior management about specific operational matters. By doing so, they try to prompt operational managers to address these issues. Additionally, strengthening their verbally articulated suggestions, as “minute takers” they are able to document their suggestions by moving from spoken to a more binding written text. Through these purposeful and rather unobtrusive tactics, remote management accountants try to take influence on operational managers without generating their resistance. Originality/value The paper shows how remote management accountants (as staff members) can skillfully turn their apparently powerless position within the organization into a source of strength to exert influence on operational managers.

scholarly journals Analysis of Financial Controlling and Statement

2019 ◽  
Vol 8 (2S8) ◽  
pp. 353-357
Keyword(s):  
Control Device ◽  
Budgetary Control

In the advanced administration, budgetary control is significant. On the off chance that the money related control is powerful, the association will become viable in future. Money related control is one of the presentation control device that are utilized by directors. Authoritative execution is estimated by budgetary control with the centrality of fluctuation. In this exploration, when the budgetary control is insufficient the hierarchical presentation dependent on budgetary control is most exceedingly terrible. What's more, the compelling money related control prompts better authoritative execution. At last, this exploration has demonstrated that there is certain connection between money related control and authoritative execution and there is sure control and connection between budgetary control and hierarchical execution. In this way, It can be finished up the open association should take consideration in the money related control to deal with the exercises adequately

scholarly journals Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques in Kuala Terengganu

2015 ◽  
Vol 17 (1) ◽  
pp. 83
Author(s):  
Shahida Bt Shaharuddin ◽  
Maliah Bt Sulaiman
Keyword(s):  
Financial Reporting ◽  
Mixed Method ◽  
Financial Management ◽  
Peninsular Malaysia ◽  
Financial Accounting ◽  
Financial Disclosure ◽  
Religious Organization ◽  
Structured Interviews ◽  
Reporting Practices ◽  
Budgetary Control

This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state in the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach. The questionnaire was disseminated to qaryah mosques in Kuala Terengganu and 39 responded. To address the limitations of a questionnaire survey, semi-structured interviews were then conducted with a few of the respondents. The results revealed that qaryah mosques in Kuala Terengganu do have a satisfactory system in place in terms of their financial reporting practices. However, budgetary control practices appear to be lacking. This indicates accounting, as is practiced by qaryah mosques in Kuala Terengganu appears to be limited to financial accounting. Hence, the financial management in qaryah mosques needs to be improved so that the risk of embezzlement can be reduced.

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