How Czech firms deal with operational budgets? – Survey results

Popesko, Boris; Dokulil, Jiří; Hrabec, Dušan

dc.title	How Czech firms deal with operational budgets? – Survey results	en
dc.contributor.author	Popesko, Boris
dc.contributor.author	Dokulil, Jiří
dc.contributor.author	Hrabec, Dušan
dc.relation.ispartof	Journal of International Studies
dc.identifier.issn	2071-8330 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued	2017
utb.relation.volume	10
utb.relation.issue	2
dc.citation.spage	138
dc.citation.epage	147
dc.type	article
dc.language.iso	en
dc.publisher	Centre of Sociological Research
dc.identifier.doi	10.14254/2071-8330.2017/10-2/10
dc.relation.uri	http://www.jois.eu/?338,en_how-czech-firms-deal-with-operational-budgets-%E2%80%93-survey-results
dc.subject	behavioural accounting	en
dc.subject	beyond budgeting	en
dc.subject	budgeting	en
dc.subject	organizational behaviour	en
dc.subject	planning	en
dc.description.abstract	In recent decades, academics and practitioners started a deep discussion about the limitations and perspectives of enterprise budgeting systems. Traditional budgets are frequently criticized due to their inflexibility, weak connection to corporate performance and demand on manager’s time. Recently, we have observed more frequent examples of firms which have undertaken budgeting system transformation and the adoption of modern, flexible and performance-based budgets. In this study, we have studied some trends in the budgeting of Czech firms with a focus on the manager´s behaviour. This paper contributes to the existing knowledge in two fields: Firstly, it summarizes the existing state of the art regarding the budgeting transformation; secondly, it presents the survey results focused on the operational budget utilization and its impact on the manager’s behaviour. Overall, the study presents some findings regarding the impact of an operational budget on the manager’s behaviour. We have tested how frequently situations occur, more specifically those frequently discussed in literature, in a given Czech firm´s budgeting practices. © Foundation of International Studies and CSR, 2017.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1007507
utb.identifier.obdid	43877462
utb.identifier.scopus	2-s2.0-85029945424
utb.source	j-scopus
dc.date.accessioned	2017-10-16T14:43:40Z
dc.date.available	2017-10-16T14:43:40Z
dc.description.sponsorship	17-13518S/P403, GA, FP7 Coordination of Non-Community Research Programmes; IGA/FaME/2016/005, UTB, Univerzita Tomáše Bati ve Zlíně
dc.rights	Attribution 3.0 Unported
dc.rights.uri	https://creativecommons.org/licenses/by/3.0/
dc.rights.access	openAccess
utb.contributor.internalauthor	Popesko, Boris
utb.contributor.internalauthor	Dokulil, Jiří
utb.contributor.internalauthor	Hrabec, Dušan
utb.fulltext.affiliation	Boris Popesko
utb.fulltext.dates	Received: February, 2017
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utb.fulltext.sponsorship	This paper is one of the research outputs of the project GA 17-13518S/P403 “Determinants of budgeting and performance measurement systems design and impact of these systems on organizational behaviour and organizational perform” registered at Czech Science Foundation and was supported by the Internal Grant Agency of Tomas Bata University in Zlin under the project number IGA/FaME/2016/005
utb.scopus.affiliation	Tomas Bata University in Zlín, Zlín, Czech Republic