IDEAS home Printed from https://ideas.repec.org/a/khe/scajes/v5y2019i2p144-158.html

Some searches may not work properly. We apologize for the inconvenience.

   My bibliography  Save this article

The Budget - Reference System in Assessing the Performance of the Public Enterprise

Author

Listed:
  • Monica Petruta Zamfir (Maaliky)
  • Cristian Florian Florea

Abstract

The objective of managers to efficiently manage their business and improve the performance of public enterprises has led to the emergence and use of budgets. These are considered to be managerial tools useful in running the business, allowing efficient allocation of limited resources, planning and coordination of activity, communication of objectives, control of activities and motivation of subordinates.

Suggested Citation

  • Monica Petruta Zamfir (Maaliky) & Cristian Florian Florea, 2019. "The Budget - Reference System in Assessing the Performance of the Public Enterprise," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 144-158, June.
    • Handle: RePEc:khe:scajes:v:5:y:2019:i:2:p:144-158
    as

    Download full text from publisher

    File URL: http://www.ajes.ro/wp-content/uploads/AJES_article_1_258.pdf
    Download Restriction: no
    File URL: http://www.ajes.ro/wp-content/uploads/AJES_article_1_258.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Verbeeten, Frank H.M. & Boons, Arnick N.A.M., 2009. "Strategic priorities, performance measures and performance: an empirical analysis in Dutch firms," European Management Journal, Elsevier, vol. 27(2), pages 113-128, April.
    2. Heidenberger, Kurt & Schillinger, Alexander & Stummer, Christian, 2003. "Budgeting for research and development: a dynamic financial simulation approach," Socio-Economic Planning Sciences, Elsevier, vol. 37(1), pages 15-27, March.
    3. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
    4. Libby, Theresa, 1999. "The influence of voice and explanation on performance in a participative budgeting setting," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 125-137, April.
    5. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    2. Naranjo Gil, David & Rodríguez Rivero, Edilberto J. & Rabazo Martín, Aurora E., 2017. "Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 73-81.
    3. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
    4. Adrien Bonache & Jonathan Maurice & Karen Moris & Irène Georgescu, 2009. "Enseignements d'une meta-analyse sur le lien participation budgétaire - performance managériale," Post-Print halshs-00460130, HAL.
    5. Mu-Jung Huang & Kuo-Chih Cheng & Shao-Hsi Chung & Huo-Ming Wang & Kuo-Hua Wang, 2021. "Budget Participation Capacity Configuration (BPCC), Budgeting Participation Requirement and Product Innovation Performance," Sustainability, MDPI, vol. 13(10), pages 1-12, May.
    6. Emine Yilmaz Karakoc & Gokhan Ozer, 2016. "An investigation of Budget-Related Antecedents of Job Performance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 5(3), pages 38-53, April.
    7. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    8. Stephan Kramer & Frank Hartmann, 2014. "How Top-down and Bottom-up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange," Abacus, Accounting Foundation, University of Sydney, vol. 50(3), pages 314-340, September.
    9. Arnold, Markus C. & Artz, Martin, 2015. "Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 61-77.
    10. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    11. Daniele Cristina Bernd & Ilse Maria Beuren & Celliane Ferraz Pazetto & Carlos Eduardo Facin Lavarda, 2022. "Antecedents of Commitment to Budgetary Goals," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 26(2), pages 200018-2000.
    12. Sibtain Kazmi & SAF Hasnu & Raja Ahmed Jamil, 2015. "Creating a Link between HR Department and Budgeting: What do HR Managers Think?," American Journal of Economics and Business Administration, Science Publications, vol. 7(1), pages 48-59, June.
    13. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    14. Deore, Aishwarrya & Mahlendorf, Matthias D. & Wu, Fan, 2023. "CEOs' structural power, prestige power, and target ratcheting," Accounting, Organizations and Society, Elsevier, vol. 110(C).
    15. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
    16. Gómez-Ruiz, Laura & Naranjo-Gil, David, 2016. "El uso interactivo de la información de control y las respuestas emocionales de los empleados," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 102-110.
    17. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    18. Viorica DINDAREANU (IUGA), 2021. "Activity Budget And Performance Of The Entity Of Public Interest-Integrated Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 149-163.
    19. Thuy-Van Tran & Sinikka Lepistö & Janne Järvinen, 2021. "The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 369-399, September.
    20. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.

    More about this item

    Keywords

    Budget system; budget; performance; public enterprise; evaluation; structural analysis; income and expenditure budget;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:khe:scajes:v:5:y:2019:i:2:p:144-158. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adi Sava (email available below). General contact details of provider: https://edirc.repec.org/data/ffucdro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.