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Improvement of Budgeting and the Success of Management Accounting: An Empirical Study

Deborah Nasca et al.

Management Accounting Frontiers2024https://doi.org/10.52153/prj0419006article
AJG 1
Weight
0.30

What the paper says

Traditional budgeting approaches may be inadequate for dynamic and complex business environments, which require high budgeting flexibility and adaptability. Empirical research on the different elements of improved approaches to budgeting and their effects on management accounting success is scarce. This study identifies shared elements of improved budgeting in the literature and tests whether and to what extent they contribute to management accounting success. A research model is tested by applying partial least squares-structural equation modelling to data collected from a cross-industry survey of 189 companies. The results show that simplicity, flexibility, and integration are elements of improved budgeting that promote management accounting success. Additionally, the extent of digital transformation mediates the positive effect of flexibility on budgeting.

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https://doi.org/https://doi.org/10.52153/prj0419006

Or copy a formatted citation

@article{deborah2024,
  title        = {{Improvement of Budgeting and the Success of Management Accounting: An Empirical Study}},
  author       = {Deborah Nasca et al.},
  journal      = {Management Accounting Frontiers},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.52153/prj0419006},
}

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Improvement of Budgeting and the Success of Management Accounting: An Empirical Study

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.