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Drivers of a budgets functional emphasis: A survey of Swedish organizations
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. (The Corporate Governance Research Group at Linnæus University)ORCID iD: 0000-0001-5098-1618
2010 (English)Conference paper, Published paper (Refereed)
Abstract [en]

We present a contingency 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, evaluation put on a budget. Through a test on 111 Swedish corporations we find indications that the budgets major functional orientation is coordination and it is mainly driven by external factors, such as turbulence and competitive intensity. We conclude that corporations, at least inSweden, have reasons, although limited to coordination, to use budget.   

Place, publisher, year, edition, pages
2010.
Keywords [en]
Budget, Sweden, functional emphasis, contingency model
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-15289OAI: oai:DiVA.org:lnu-15289DiVA, id: diva2:452525
Conference
European Accounting Association conference, Roma/Siena 2011
Available from: 2011-10-31 Created: 2011-10-31 Last updated: 2015-05-26Bibliographically approved

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Collin, Sven-Olof Yrjö

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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Output format
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