Budgeting Practice and Organisational Structure
- David Dugdale, Professor of Management Accounting, Department of Accounting and Finance, Univeristy of Bristol, UK; Director of Research for Bristol Business School; Director of BRICMAR
- Stephen Lyne, Head of Bristol Business School; Joint Director- Bristol Centre of Management Accounting Research; Senior Lecture in Accounting and Management, Univeristy of Bristol
This report explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include:
- The attitudes of managers towards budgeting models
- How budgetary practices have changed
- What problems budgeting can cause
- The effects of budgets on overall company performance.
This report reveals that there’s little evidence to suggest widespread dissatisfaction with traditional budgeting. However, to enable a company to perform at its best, understanding budgeting in context is essential and it is imperative that budgeting works in tandem with other control systems and organisational structure.
Primary: Finance academics; Secondary: Management accountants and company business managers
- Published: January 2010
- Imprint: CIMA PUBLISHING
- ISBN: 978-0-08-096590-1
Table of Contents
Executive Summary; 1.The Uses of Budgets; 2.Problems with Budgets; 3. The Survey; 4. Budgets and Structure; 5. Structure, Strategy and Control; 6. The Field Study; 7. Budgets and Structures; 8. Designing Structure and Control Systems