Background: Budgeting is the process resource allocation to produce the best output
according to the revenue levels involved. Among the constraints that healthcare …

Budgets are a compass and guiding light for businesses. Therefore, management and
owners of small and medium enterprises (SMEs) must carry out suitable and precise capital …

Purpose The purpose of this paper is to identify the factors that influence the individual
bounded rationality of the rural poor toward participation in borrowing from rural …

Purpose Decision-making competence (DMC) of entrepreneurs and managers is a
longstanding topic in this increasingly globalized world. These figures operate in conditions …

The study was conducted on 125 US based high-tech firms from software engineering,
hardware production, biotechnology, and telecommunications. Senior-level executives …

Purpose This paper aims to provide an elucidative and explanatory overview of decision-
making theory that human resource management and development (HR) researchers and …

The dance metaphor allows us to figuratively depict entrepreneurial decision making
processes. Being conventionally conceived of as a sequence of purposeful behaviors rooted …

Purpose This study aims to analyze antecedents of students' lack of proficiency (in preparing
financial statements, cash flow statements, cost volume profit analysis and budgeting) and …

Purpose Optimal application and commitment toward financial management practices
enhance organization performance. This study aims to assess the influence of financial …

A vast body of literature shows that large, publicly listed firms suffer from managerial short‐
termism and inadequate temporal orientation. We study the temporal orientations, measured …