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The perception of budgeting in Czech firms - results of a survey

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dc.title The perception of budgeting in Czech firms - results of a survey en
dc.contributor.author Dokulil, Jiří
dc.contributor.author Zlámalová, Jana
dc.contributor.author Popesko, Boris
dc.relation.ispartof Oeconomia Copernicana
dc.identifier.issn 2083-1277 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2017
utb.relation.volume 8
utb.relation.issue 2
dc.citation.spage 273
dc.citation.epage 285
dc.type article
dc.language.iso en
dc.publisher Nicolaus Copernicus University Torun
dc.identifier.doi 10.24136/oc.v8i2.17
dc.relation.uri http://economic-research.pl/Journals/index.php/oc/article/view/58
dc.subject budgeting en
dc.subject planning en
dc.subject business environment en
dc.subject Czech firms en
dc.description.abstract Research background: Budgeting was developed during the Great Depression as a managerial tool to help enterprises survive a critical period characterized by fluctuations in macroeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created - for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment. Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the progression of the business environment. Methods: To achieve presented target, the authors designed the questionnaire survey submitted to employees of companies in the Czech Republic. Findings & Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company's environment. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1007530
utb.identifier.obdid 43877206
utb.identifier.scopus 2-s2.0-85050922563
utb.identifier.wok 000408378900007
utb.source j-wok
dc.date.accessioned 2017-10-16T14:43:42Z
dc.date.available 2017-10-16T14:43:42Z
dc.description.sponsorship Czech Science Foundation [GA 17-13518S/P403]; Internal Grant Agency of Tomas Bata University in Zlin [IGA/FaME/2016/005]
dc.rights Attribution 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Dokulil, Jiří
utb.contributor.internalauthor Zlámalová, Jana
utb.contributor.internalauthor Popesko, Boris
utb.fulltext.affiliation Jiří Dokulil Tomas Bata University in Zlin, Czech Republic Jana Zlámalová Tomas Bata University in Zlin, Czech Republic Boris Popesko Tomas Bata University in Zlin, Czech Republic Contact to corresponding author: dokulil@utb.cz, Tomas Bata University in Zlin, Faculty of Management and Economics, Department of Enterprise Economics, Mostní 5139, 760 01 Zlín, Czech Republic
utb.fulltext.dates Received: 23 February 2017; Revised: 14 April 2017; Accepted: 30 April 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.wos.affiliation [Dokulil, Jiri; Zlamalova, Jana; Popesko, Boris] Tomas Bata Univ Zlin, Zlin, Czech Republic
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