As a form of accountability in carrying out its duties, functions, and authority, a government agency must prepare a budget and work plan. The budgeting process in many government agencies utilizes manual processes with various documents, resulting in long processing time, numerous errors, and difficulty in data searching. Furthermore,the lack of data integration interferes with the need to mee...

introduction: governments’ tendency toward operating budget is because this process results in the reformation of budgeting systems, and thus, assists countries’ economy. iran has also prioritized the changing of traditional budgeting to operating budgeting to increase the efficiency and effectiveness of organizations. the aim of this study was to investigate the possibility of stabilizing oper...

Purpose – This paper aims to investigate reasons for goingBeyondBudgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodology/approach – The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry ...

introduction: this research investigated the factors affecting implementation of activity based costing (abc) in operational budgeting of government agencies in isfahan province. methods: being an applied, cross-sectional and descriptive research, this study made use of a questionnaire for gathering data. governmental agencies that used provincial budget in isfahan province in 1388 comprised th...

This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. We analyze a screening model of participative budgeting where the subordinate uses the budgeting mechanism to relay private information to his superior, in addition to a signaling model of top-down budgeting where the superior...

Software effort estimates is an important part of software development work and provides essential input to project feasibility analyses, bidding, budgeting and planning. Analogy-based estimates models emerge as a promising approach, with comparable accuracy to arithmetic methods, and it is potentially easier to understand and apply. Studies show all the models are sensitive to the quality and ...

Operational planning is considered an important tool for translating government policies and strategic objectives into day-to-day management activities. However, developing countries suffer from persistent misalignment between policy, planning and budgeting. The Medium Term Expenditure Framework (MTEF) was introduced to address this misalignment. Kenya adopted the MTEF in the early 2000s, and i...