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How Czech firms deal with operational budgets? – Survey results

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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
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