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Analysis of operational budgeting practices in Polish and Lithuanian companies
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. University of Lodz, Poland.
Aleksandras Stulginskis University, Lithuania.
2018 (English)In: Transformations in Business & Economics, ISSN 1648-4460, Vol. 17, no 3, p. 102-124Article in journal (Refereed) Published
Abstract [en]

The research focuses on detailed examination of operational budgeting practices in Poland and Lithuania. The findings indicate that operational budgeting continue to be applied widely. What is more the research shows that budgeting largely supports strategy implementation, planning, communication, coordination, activities evaluation, managers motivation, evaluation and remuneration, resources allocation and expenditures authorization functions. The overall satisfaction from operational budgeting of top management, middle level of management and management accounting/controlling function is moderate. When comparing Polish and Lithuanian practices of operational budgeting, the authors were struck more by the degree of convergence rather than divergence. Notwithstanding this view, the study identified some cross-country differences, however, for example: in the frequency of separating controllable and uncontrollable costs, popularity of zero based budgeting, level of difficulty to achieve budgets, level of details of budgeting and control systems, use of flexible budgeting or the influence of specialists in management accounting/controlling on the final version of the budget.

Place, publisher, year, edition, pages
Vilnius University , 2018. Vol. 17, no 3, p. 102-124
Keywords [en]
Lithuania, Operational budgeting, Poland, Survey
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-83747Scopus ID: 2-s2.0-85064600691OAI: oai:DiVA.org:lnu-83747DiVA, id: diva2:1318611
Available from: 2019-05-28 Created: 2019-05-28 Last updated: 2019-06-05Bibliographically approved

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Wnuk-Pel, Tomasz

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf