The Changing Roles of Company Budgets


  • Stephen Lyne, Head of Bristol Business School; Joint Director- Bristol Centre of Management Accounting Research; Senior Lecture in Accounting and Management, Univeristy of Bristol
  • 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

The survey in this CIMA research report explored claims in recent literature that managers are now generally dissatisfied with budgeting processes and ought to be considering methods that move beyond budgeting.Tests were undertaken to discover:* What attitudes financial and non-financial managers in the survey companies had towards budgeting and whether these differed between the two groups.* What changes had taken place in budgetary practice and how finance and non-finance managers perceived these changes.* Which underlying factors were most likely to cause negative attitudes towards the consequences of budgeting amongst respondents.This book gives a comprehensive analysis of the current use and changing use of budgets in medium-large organisations.By combining the use of questionnaires, interviews and company visits with statistical analysis techniques, the research is able to provide key insights into finance and non-finance manager attitudes towards budgets.The book is highly relevant to practitioners and students as it highlights the actual practice and use of budgets in medium-large companies, rather than presenting theoretical concepts and academic hypotheses.
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Finance Directors; Finance Managers; Management Accountants; Business Managers; Academics and Students


Book information

  • Published:
  • ISBN: 978-0-7506-8592-4

Table of Contents

Introduction; The survey results; the changing face of budgeting practice; Analysis of the survey data; The field studies; Structures and budgets; Summary; Conclusion, discusses the findings and provides a number of concluding observations; Appendix, Further factor analysis