Essays about: "Alternatives to traditional budgeting"

Found 3 essays containing the words Alternatives to traditional budgeting.

  1. 1. Traditional budgeting, why does it persist? : A case study of Värmlandstrafik

    University essay from Karlstads universitet/Handelshögskolan (from 2013)

    Author : Rakia Haj Kassem; Minela Halilic; [2022]
    Keywords : Budgetprocess; Traditional budgeting; Critics; Alternatives to traditional budgeting; Contingency Theory; Budgetprocess; Traditionell budget; Kritik; Alternativ till traditionell budget; Contingency Theory;

    Abstract : In recent decades, the traditional budget has come under heavy criticism with researchers and practitioners calling it a "relic of the past" as it hinders the ability of organizations to respond to and keep up with changing market conditions. As a result, alternative approaches to budgeting have been developed:beyond budgeting, activity-based budgeting and rolling forecasting. READ MORE

  3. 2. Beyond Budgeting in practice

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Agnes Burell; Anna Mattsson; [2022]
    Keywords : Beyond budgeting; practice; traditional budgeting; leadership; management processes; principles; practical implications; contingencies; agile management;

    Abstract : The budgeting debate concerns that traditional budgets have become dysfunctional in today’s volatile business environment. Thus, it can seem logical that organisations would implement alternatives, and beyond budgeting has become popular. READ MORE

  4. 3. Playing the Game - A Study of Budgetary Gamesmanship within Financial Planning Processes.

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Samuel Drummond-Brown; Sonja Sófusdóttir; [2018]
    Keywords : Budgeting; Gamesmanship; Budget Gaming; Financial Planning; Information Asymmetry.; Business and Economics;

    Abstract : Purpose: The purpose of this research is to look into different financial planning processes and approaches and see whether gaming behavior is more predominant in one financial planning process or approach over the other as theory suggests. Additionally, the research aims to identify whether performance measures directly tied to financial planning targets are evident and whether this could be the root cause of the continuous gaming behaviors, despite the various new budgeting alternatives and approaches introduced which aim to reduce them. READ MORE