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| Tekijä: | Jones, C. J. |
| Otsikko: | Financial planning and control practices in UK companies : a longitudinal study. |
| Lehti: | Journal of Business Finance and Accounting
1986 : SUMMER, VOL. 13:2, p. 161-185 |
| Asiasana: | FINANCIAL PLANNING FINANCIAL CONTROL COMPANIES UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | Results are reported of a comparative longitudinal study of the financial planning and control practices of a large number of British companies, from 1975 to 1981. The companies were taken from four industrial sectors: Clothing, Construction, Food, Drink and Tobacco, and Mechanical Engineering. 242 companies participated in the study, ranging in size from large to small and major including quoted and non-quoted-quoted companies. The study shows major differences between planning theory and practice. Moreover, company practices in 1975 and 1981 cannot be considered to be advanced. |
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