This paper reviews 231 papers published by 10 leading management accounting journals
between the years 1980 and 2009. The review is structured according to research topics …

Project mishaps are all too common but often easy to avoid. Fundamentals of Project
Management gets both new and current managers up to speed on the basics—the first …

This article examines how corporate reliance on budgets is affected by major changes in the
economic environment. We combine survey and archival data from the economic crisis that …

Since the use of business analytics promises automation of business processes and time
savings, the budgeting process seems predestined for the integration of analytical methods …

The relationship of participative budgeting with performance presents a much debated but
still unsettled issue in management accounting research. In this paper, meta-analysis is …

The accounting literature differentiates between key functions of budgeting, such as
planning, control, and evaluation, and mostly assumes that firms carry out an annual …

Purpose This paper contributes to budgeting-related literature by investigating whether the
participation of operational managers in budgeting, and budget-based evaluations and the …

O orçamento é um dos principais artefatos de gestão e é utilizado para diferentes
propósitos. Estudos têm desconsiderado que esse artefato pode ser utilizado para múltiplas …

Small and medium‐sized enterprises (SMEs) play an important role in the gross national
product and employment in most emerging markets. However, little is known about their …

The paper examines how rolling forecasting is used in planning and linked to other practices
in a management control system. The paper combines a function-based view of budgeting …