Journal article
A study of the linkages between Rolling Budget Forms, Uncertainty and Strategy
- Abstract:
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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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Access Document
- Files:
-
-
(Accepted manuscript, pdf, 692.6KB)
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- Publisher copy:
- 10.1016/j.bar.2017.11.002
Authors
Bibliographic Details
- Publisher:
- Elsevier Publisher's website
- Journal:
- British Accounting Review Journal website
- Volume:
- 50
- Issue:
- 3
- Pages:
- 306-323
- Publication date:
- 2017-11-16
- Acceptance date:
- 2017-11-13
- DOI:
- ISSN:
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0890-8389
Item Description
- Pubs id:
-
pubs:857201
- UUID:
-
uuid:63291ae0-753c-422d-8077-b8ba31b7ed10
- Local pid:
- pubs:857201
- Source identifiers:
-
857201
- Deposit date:
- 2018-06-14
Terms of use
- Copyright holder:
- © 2017 Elsevier Ltd All rights reserved This is the Accepted Manuscript version of the article The final version is available online from Elsevier at: https://doiorg/101016/jbar201711002
- Copyright date:
- 2017
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