search query: @indexterm Corporate budgets / total: 11
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| Author: | Ekholm, B-G. Wallin, J. |
| Title: | Is the annual budget really dead? |
| Journal: | European Accounting Review
2000 : VOL. 9:4, p. 519-539 |
| Index terms: | Budgeting Corporate budgets Finland |
| Language: | eng |
| Abstract: | In recent years the traditional, annual budget has been accused of being incapable of meeting the demands of the competitive environment in the information age. The present study aims to investigate the validity of the criticism as perceived by chief financial officers and other high-ranking officers in large Finnish companies. The results of a postal survey indicate that relatively few companies are planning to abandon the annual budget completely. |
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