Budget practices case studies

Lee Fruitticher, Nancy Stroud, Jennifer Laster and Mehenna Yakhou

Managerial Auditing Journal, 2005, vol. 20, issue 2, 171-178

Abstract: Purpose - Aims to describe budgeting processes in health care, education, and insurance business. Design/methodology/approach - A survey was undertaken, using an interview approach, to expose tactical budgeting matters and behaviors of some central Georgia businesses. Findings - The study shows that budgets are used in different degrees and for different purposes across different industries. Research limitations/implications - A more comprehensive, comparative study would be a worthwhile undertaking to provide an in‐depth analysis of issues involved in the budgeting process across industries. Practical implications - The study provides examples of practical steps involved in the budgeting process. Originality/value - The study provides evidence of the extent to which theoretical concepts are applied in practice.

Keywords: Budgetary control; Budgets; Hospitals; Colleges; Insurance companies (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900510574575

DOI: 10.1108/02686900510574575

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