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Case study
Publication date: 8 July 2019

Rebecca J. Morris

Abstract

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The CASE Journal, vol. 15 no. 3
Type: Case Study
ISSN: 1544-9106

Available. Content available
Case study
Publication date: 12 September 2016

Rebecca J. Morris

Abstract

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The CASE Journal, vol. 12 no. 3
Type: Case Study
ISSN: 1544-9106

Available. Content available
Article
Publication date: 21 March 2008

226

Abstract

Details

Aircraft Engineering and Aerospace Technology, vol. 80 no. 2
Type: Research Article
ISSN: 0002-2667

Available. Open Access. Open Access
Article
Publication date: 19 December 2023

Lili-Anne Kihn and Eva Ström

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure…

2038

Abstract

Purpose

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Design/methodology/approach

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

Findings

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

Research limitations/implications

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Practical implications

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

Originality/value

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

Details

Journal of Applied Accounting Research, vol. 26 no. 6
Type: Research Article
ISSN: 0967-5426

Keywords

Available. Open Access. Open Access
Book part
Publication date: 29 November 2023

Abstract

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The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

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Book part
Publication date: 23 August 2017

Marian Thunnissen and Eva Gallardo-Gallardo

Free Access. Free Access

Abstract

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Talent Management in Practice
Type: Book
ISBN: 978-1-78714-597-9

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Book part
Publication date: 1 June 2021

Abstract

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Global Perspectives on Recruiting International Students: Challenges and Opportunities
Type: Book
ISBN: 978-1-83982-518-7

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Book part
Publication date: 19 September 2022

Christian Fuchs

Free Access. Free Access

Abstract

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Digital Humanism
Type: Book
ISBN: 978-1-80382-419-2

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Book part
Publication date: 25 November 2019

Abstract

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Microfoundations of Institutions
Type: Book
ISBN: 978-1-78769-127-8

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Book part
Publication date: 28 September 2022

Jacqueline Joslyn

Free Access. Free Access

Abstract

Details

Conceptualizing and Modeling Relational Processes in Sociology
Type: Book
ISBN: 978-1-80382-827-5

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