نتایج جستجو برای: performance based budgeting

تعداد نتایج: 3624675  

Journal: :British Accounting Review 2021

Drawing from the theoretical insights of pragmatic constructivism, this paper aims to explain difficulties faced by organizational actors in translation performance-based budgeting (PBB) into practice. The dichotomy reality and illusion at centre constructivism sheds light on limitations shortcomings that characterize implementation a business-like practice introduced as component reform moveme...

Journal: :New Trends and Issues Proceedings on Humanities and Social Sciences 2017

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه شاهد - دانشکده فنی و مهندسی 1387

abstract biometric access control is an automatic system that intelligently provides the access of special actions to predefined individuals. it may use one or more unique features of humans, like fingerprint, iris, gesture, 2d and 3d face images. 2d face image is one of the important features with useful and reliable information for recognition of individuals and systems based on this ...

ژورنال: بیمارستان 2021

Background: Due to the legal necessity of changing the approach of universities from traditional budgeting into the operational budgeting system, it should be noted that this method of budgeting is associated with challenges. The aim of this study was to evaluate the feasibility and prioritization of operational budgeting dimensions in a military medical university. Materials & Methods: This d...

Journal: :SSRN Electronic Journal 2016

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه گیلان - دانشکده فنی و مهندسی 1390

magnetic resonance imaging (mri) is a notable medical imaging technique that makes of phenomenon of nuclear magnetic resonance. because of the resolution and the technology being harmless, mri has considered as the most desirable imaging technique in clinical applications. the visual quality of mri plays an important role in accuracy of medical delineations that can be seriously degraded by exi...

Journal: :Jurnal Eksplorasi Akuntansi (JEA) 2022

This study aims to obtain empirical evidence and determine the effect of governance, organizational commitment rewards on implementation performance-based budgeting. The population in this was OPD West Sumatra Province with 100 samples taken. sampling technique used total sampling. source data is primary collection techniques using questionnaires. analysis method uses multiple linear regression...

2012
Wipawee Paulsson

The duality characteristics of budgeting between the flexibility driven decision making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence business controllers’ choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI), web tool and sprea...

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