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Explaining the functional orientation of the budget: a survey of Swedish organisations
Free University of Scania, Kristianstad, Sweden.
Jönköping University, Jönköping International Business School, JIBS, Business Administration. Faculty of Business, Kristianstad University, Kristianstad, Sweden, and School of Business and Economics, Linnaeus University, Kristianstad, Sweden.ORCID iD: 0000-0002-8938-2150
School of Business and Engineering, Halmstad University, Halmstad, Sweden.
School of Business and Engineering, Halmstad University, Halmstad, Sweden.
2019 (English)In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 9, no 1, p. 28-46Article in journal (Refereed) Published
Abstract [en]

The paper presents a congruence model where factors belonging to the environment, to the corporation, and to the management control system of the corporation are expected to influence the functional emphasis put on the budget, i.e., the function of coordination, responsibility and evaluation. Through a test performed on 111 Swedish corporations, we find indications that the budget is very much alive; it appears to focus more on dealing with external situations than with internal characteristics; and it appears to be part of the formalisation of the organisation. We draw these conclusions based on our findings that suggest that the budget is being used mainly as a coordinative device, and less as an instrument for evaluating actions.

Place, publisher, year, edition, pages
InderScience Publishers, 2019. Vol. 9, no 1, p. 28-46
Keywords [en]
budget, Sweden, functional emphasis, congruence model
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-45482DOI: 10.1504/IJAF.2019.101321OAI: oai:DiVA.org:hj-45482DiVA, id: diva2:1341093
Conference
2019/08/07
Available from: 2019-08-07 Created: 2019-08-07 Last updated: 2019-08-07Bibliographically approved

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  • apa
  • harvard1
  • ieee
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  • en-GB
  • en-US
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  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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