Explaining functional orientation of the budget: a survey of Swedish organizations

Sven-Olof Collin, Timurs Umans, Kristian Lidqvist, Kristian Tjörnebrant

Forskningsoutput: TidskriftsbidragArtikelPeer review

Sammanfattning

The paper presents a congruence model where factors belonging to the environment, to the corporation, and to the management control system of the corporation are expected to influence the functional emphasis put on the budget, i.e., the function of coordination, responsibility and evaluation. Through a test performed on 111 Swedish corporations, we find indications that the budget is very much alive; it appears to focus more on dealing with external situations than with internal characteristics; and it appears to be part of the formalisation of the organisation. We draw these conclusions based on our findings that suggest that the budget is being used mainly as a coordinative device, and less as an instrument for evaluating actions.

OriginalspråkEngelska
Sidor (från-till)28-46
Antal sidor18
TidskriftInternational Journal of Accounting and Finance
Volym9
Utgåva1
DOI
StatusPublicerad - 2019

Nationell ämneskategori

  • Företagsekonomi (50202)

Fingeravtryck

Fördjupa i forskningsämnen för ”Explaining functional orientation of the budget: a survey of Swedish organizations”. Tillsammans bildar de ett unikt fingeravtryck.

Citera det här