Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”

Detalhes bibliográficos
Autor(a) principal: Cardoso, Mário Bruno
Data de Publicação: 2011
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/10066
Resumo: A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
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spelling Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”BudgetBeyond budgetingSurvey of budgeting practiceManagerial accountingA Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsBudgets have traditionally played a central key role in most companies in activities such as: planning, coordinating, communicating, motivating, controlling and evaluating operations (Drury, 2000). However they become a topic of critics and debate among academics and practitioners, leading to the development of the idea of beyond budgeting i.e. the implementation by managers of alternative approaches. This study aim to present the results of a survey conducted to the 500 largest companies operating in Portugal to: 1) collect empirical evidence on how their managers see the budget as a tool to accomplish its purposes; 2) study if companies abandoned or plan to abandon the budget; 3) study, if not abandoning the budget, whether alternative approaches are being use to complement it; and 4) understand whether the beyond budgeting practices have recently changed in Portugal. Overall, we find that the majority of surveyed companies still use the budget and it is perceived to be very important. Whilst some problems are appointed to budgets, surveyed companies are complementing them with alternative approaches rather than abandoning budgets.NSBE - UNLCruz, InêsRUNCardoso, Mário Bruno2013-07-09T14:09:45Z2011-062011-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/10066enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T03:43:32Zoai:run.unl.pt:10362/10066Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:19:12.744975Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”
title Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”
spellingShingle Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”
Cardoso, Mário Bruno
Budget
Beyond budgeting
Survey of budgeting practice
Managerial accounting
title_short Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”
title_full Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”
title_fullStr Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”
title_full_unstemmed Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”
title_sort Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”
author Cardoso, Mário Bruno
author_facet Cardoso, Mário Bruno
author_role author
dc.contributor.none.fl_str_mv Cruz, Inês
RUN
dc.contributor.author.fl_str_mv Cardoso, Mário Bruno
dc.subject.por.fl_str_mv Budget
Beyond budgeting
Survey of budgeting practice
Managerial accounting
topic Budget
Beyond budgeting
Survey of budgeting practice
Managerial accounting
description A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
publishDate 2011
dc.date.none.fl_str_mv 2011-06
2011-06-01T00:00:00Z
2013-07-09T14:09:45Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/10066
url http://hdl.handle.net/10362/10066
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv NSBE - UNL
publisher.none.fl_str_mv NSBE - UNL
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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