haku: @author Alam, M. / yhteensä: 4
viite: 3 / 4
| Tekijä: | Alam, M. |
| Otsikko: | Budgetary process in uncertain contexts: A study of state-owned enterprises in Bangladesh |
| Lehti: | Management Accounting Research
1997 : JUNE, VOL. 8:2, p. 147-167 |
| Asiasana: | UNCERTAINTY CONTINGENCY THEORY INSTITUTIONS BANGLADESH |
| Kieli: | eng |
| Tiivistelmä: | This study explores how the budgetary process is used to manage institutional and technical environments, and it is carried out in two state-owned organizations in Bangladesh, where all state-owned enterprises face a bureaucratic environment. In this context the two organizations were selected to provide examples of lower and higher uncertainties. It was found that in conditions of high uncertainty budgeting is more oriented towards the management of the external relationships with significant institutional actors than with the management of the organization itself. Budgets are relatively uncoupled from detailed aspects of the organizational task. Budgeting appears to be more functionally implicated in the management of the organizational, in more moderate conditions of uncertainty. |
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