In which direction is budgeting moving? A report in large firms of Spain

Rodríguez Rivero Edilberto J. ()
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Rodríguez Rivero Edilberto J.: Universidad de Extremadura

Contaduría y Administración, 2013, vol. 58, issue 4, 59-93

Abstract: In this paper we provide evidence on the budgetary practice of 135 large firms located in Spain. The results have allowed us to evaluate a wide range of weakness attributed to the traditional budgeting approach, still called into question, as well as to discern towards what emerging paradigm budget is aligned the practice analyzed. Evidence shows that the budgetary approach used by the firms have managed to resolve many of the weakness imputed to the traditional budgeting. At the same time, we note that in the most of the cases studied these procedures are in line with the conceptual ideas defended by the Better Budgeting.

Keywords: budget system; budgeting procedure constraints; evidence on budgeting practices in Spain (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:58:y:2013:i:4:p:59-93

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