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Showing result 6 - 10 of 14 essays matching the above criteria.

  1. 6. 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

  3. 7. Examining Traditional, Better & Beyond Budgeting In a Dynamic Era : A Case Study of Länsförsäkringar

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Hampus Renfors; Martin Odh; [2018]
    Keywords : Budgeting; Traditional Budgeting; Better Budgeting; Beyond Budgeting; Beyond Budgeting Model; Management Controlling Systems;

    Abstract : Within the research field of management controlling systems, a contrasting debate has evolved about budgeting. The market environment has become more dynamic where traditional budgeting, better budgeting and beyond budgeting have received significant observation to establish what alternative that is mostly suitable for the current market situation. READ MORE

  4. 8. Causes to Financial Distress in the Swedish Construction Industry. A quantitative study identifying the main causes to financial distress in the Swedish construction industry

    University essay from Göteborgs universitet/Graduate School

    Author : Olsson Daniel; Knutsson Anders; [2015-07-09]
    Keywords : Financial distress; bankruptcy; accountants; construction industry;

    Abstract : ABSTRACT Background The construction industry is an important industry for Sweden. The industry employs over 300 000 people and the total investments in constructions amounts yearly over 300 billion SEK. The construction industry is also that industry where the most bankruptcies in Sweden occur. READ MORE

  5. 9. On the complementary role of budget and rolling forecast - A case study of Philips Company (consumer Lifestyle sector) in the Netherlands

    University essay from Göteborgs universitet/Graduate School

    Author : Shabnam Ilchikabir; [2015-01-20]
    Keywords : Contingency theory; Traditional budget; Forecasting; Rolling forecast;

    Abstract : Current business atmosphere is considered much more dynamic and complex than before that makes traditional management accounting tools such as annual budgeting inappropriate to confront such enduring competition. According to Bescos et al. READ MORE

  6. 10. Challenging the Principles of the Beyond Budgeting Model : Can you really go beyond?

    University essay from Karlstads universitet/Handelshögskolan

    Author : Nalan Mejzini; Hendrik Seidel; [2015]
    Keywords : Activity-Based Budgeting; Balanced Scorecard; Better Budgeting; Beyond Budgeting; Beyond Budgeting Model; Budget Definition; Rolling Forecast; Svenska Handelsbanken; Traditional Budgeting;

    Abstract : This thesis examines whether the principles of the beyond budgeting model are entirely separated from any budgeting approach. Research has shown that managers express their concern that budgets are indispensible in their nature. However, the beyond budgeting advocates stress that improving existing budget approaches is not sufficient. READ MORE