استفاده از بودجه واحد برای برنامه ریزی و ارزیابی عملکرد
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استفاده از بودجه واحد برای برنامه ریزی و ارزیابی عملکرد

عنوان فارسی مقاله: استفاده از بودجه واحد یا بودجه مجزا برای برنامه ریزی و ارزیابی عملکرد
عنوان انگلیسی مقاله: The use of a single budget or separate budgets for planning and performance evaluation
مجله/کنفرانس: حسابداری، سازمان ها و جامعه - Accounting, Organizations and Society
رشته های تحصیلی مرتبط: مدیریت
گرایش های تحصیلی مرتبط: مدیریت عملکرد، مدیریت مالی
کلمات کلیدی فارسی: بودجه بندی، توابع بودجه، سطوح بودجه، برنامه ریزی، ارزیابی عملکرد، تنظیم هدف
کلمات کلیدی انگلیسی: Budgeting، Budget functions، Budget levels، Planning، Performance evaluation، Target setting
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journal List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.aos.2018.06.001
دانشگاه: University of Bern, Engehaldenstrasse 4, 3012, Bern, Switzerland
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2019
ایمپکت فاکتور: 2/155 در سال 2017
شاخص H_index: 110 در سال 2019
شاخص SJR: 1/771 در سال 2017
شناسه ISSN: 0361-3682
شاخص Quartile (چارک): Q1 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 18
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E10890
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Hypotheses development


3- Method


4- Empirical results


5- Conclusion


References

نمونه متن انگلیسی مقاله

Abstract


Budgeting has different functions in the firm that are not necessarily congruent with each other but conflict. In many firms, budgets are simultaneously used for both operative planning and performance evaluation. Although prior literature recommends using different budget levels for different purposes to resolve potential conflicts between these functions, empirical evidence indicates that most firms use a single budget level for planning and performance evaluation. To examine the questions of whether and why firms do so, we analyze potential costs emerging from these budgeting conflicts. We suggest that firms trade off these costs against the behavioral costs of reduced credibility when the performance evaluation budget deviates from the planning budget. We test our hypotheses using survey data from management accounting executives and find evidence for the predicted trade-offs. Moreover, we find that using a single budget level for both purposes at the beginning of the year does not imply using a single budget level at the end of the year as firms often adjust budgets differently for planning and performance evaluation. Our study contributes to the literature by reconciling discrepancies between descriptive empirical practice and recommendations from prior literature about the use of a single versus separate budgets for multiple purposes.


Introduction


Budgeting is one of the most important planning and control mechanisms firms employ (Luft & Shields, 2003; Merchant & Van der Stede, 2017). A challenging aspect of budgeting is that it often simultaneously serves multiple purposes in the firm. Specifically, in many firms, budgets are concurrently used for both planningoriented functions like forecasting of operative activities and performance evaluation-oriented functions like determining bonus payments (Becker, Mahlendorf, Schaffer, € & Thaten, 2016; Hansen & Van der Stede, 2004). These functions are distinct, not necessarily congruent and potentially conflicting. However, prior literature has largely neglected the questions of whether and why firms set the same level of budget targets or use different levels for these distinct, potentially conflicting functions. Therefore, this study investigates whether and why firms use either the same level of budget targets for operative planning and performance evaluation purposes (hereafter, use of a single budget) or different levels of budget targets for these two purposes (hereafter, use of separate budgets). Gaining insight into these questions is important for at least two reasons. First, prior literature has conflicting views on whether firms use or should use separate budgets for planning and performance evaluation. Some prior contributions emphasize that various budgeting functions are often in conflict, and therefore, the budgets used for these different purposes should differ to resolve these conflicts (Baiman, 1982; Barrett & Fraser, 1977; Hopwood, 1974; Otley, 1982).

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