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A study of the linkages between Rolling Budget Forms, Uncertainty and Strategy

Abstract:

Addressing the dearth of studies on rolling budgets, we investigate how the importance of rolling budgets for various planning, control and evaluation reasons relate to a business unit’s strategy and uncertainty, and report on the variation in these responses when partitioned into quarterly and monthly rolling budget types. We use a survey instrument with responses from 182 rolling budget firms in our investigation. Our findings reveal consistencies as well as deviations between our sub-sampl...

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Publication status:
Published
Peer review status:
Peer reviewed

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Publisher copy:
10.1016/j.bar.2017.11.002

Authors


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Institution:
University of Oxford
Division:
SSD
Department:
Said Business School
Role:
Author
Publisher:
Elsevier
Journal:
British Accounting Review More from this journal
Volume:
50
Issue:
3
Pages:
306-323
Publication date:
2017-11-16
Acceptance date:
2017-11-13
DOI:
ISSN:
0890-8389
Pubs id:
pubs:857201
UUID:
uuid:63291ae0-753c-422d-8077-b8ba31b7ed10
Local pid:
pubs:857201
Source identifiers:
857201
Deposit date:
2018-06-14

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