Search results

1 – 1 of 1
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 February 1996

Pem Lal Joshi and Jasim Abdulla

This study examines some aspects of budgetary control and performance valuation systems by utilising data based on a questionnaire survey of 42 medium and large size companies…

685

Abstract

This study examines some aspects of budgetary control and performance valuation systems by utilising data based on a questionnaire survey of 42 medium and large size companies located in the State of Bahrain. The study finds that the onventional form of budget controllability principle is practised to a great extent; managers end to create slack to meet future uncertainty; the focus is on short‐term performance evaluation; a mixed type of performance evaluation style is followed; budget variances are used to evaluate managers' ability, and for cost control purposes. Bonus is affected by budget performance along with new assignments, but not salary.

Details

Asian Review of Accounting, vol. 4 no. 2
Type: Research Article
ISSN: 1321-7348

1 – 1 of 1
Per page
102050