This study uses revenue budget data to examine the relationship between information
technology (IT) and corporations' budget control activities. The results show that investment …

Innovation processes are vehicles of growth and, therefore, require effective management
systems. These circumstances raise the question of how a particular innovation process …

A well-crafted efficient budget is believed to lead to an optimal financial performance. This
research investigated the elements and critical determinants of efficient budgeting. We …

The article considers the possibility of using a risk budgeting approach in forecasting the
development of the hotel business in the Republic of Kazakhstan. This study aims at …

Purpose: The aim of this study is to preparation of a proposed audit program that includes
effective audit procedures in which financial irregularities are identified. Theoretical …

This paper investigates current budgeting practices of Czech companies. The article aims to
provide recent empirical evidence on the impact of business complexity on budgeting in the …

This study explores how the budgeting system impacts rooms department managers'
tendency to create budgetary slack. The results provide support for four hypotheses …

The pharmaceutical industry is challenged by the Industry 4.0 which facilitates numerous
change processes. Innovations such as the Internet of Things (IoT), Internet of Services …

Barrick Lumwana Mine is a bulk, open pit, copper mining operation with huge operating and
capital sustaining costs. Requiring huge operating capital and cost by nature, which must be …

Purpose: This research aims to know and measure the impact of financial independence on
financial fragility and to provide an applied knowledge framework that shows the …