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https://www.um.edu.mt/library/oar/handle/123456789/82278
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DC Field | Value | Language |
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dc.date.accessioned | 2021-10-15T13:47:24Z | - |
dc.date.available | 2021-10-15T13:47:24Z | - |
dc.date.issued | 2000 | - |
dc.identifier.citation | Said, P. (2000). Beyond budgeting (Bachelor’s dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/82278 | - |
dc.description | B.ACCTY.(HONS) | en_GB |
dc.description.abstract | Boots, Nokia, Ericsson, General Electric and Volvo. These are just a few of the growing number of organizations that, for a number of reasons are removing the annual budget. The Consortium for Advanced Manufacturing International (CAM-I) as well as the Chartered Institute of Management Accountants both have programs dedicated to the removal of the annual budget. In the first part of the study the arguments for the removal of the annual budget are examined. These are that as a management tool the annual budget has several deficiencies and that in today's economy the annual budget is a barrier to change. This is followed by a description and discussion of the alternative tools (rolling forecasts, Balanced Scorecard, Key Performance Indicators etc.) that may be used instead of the annual budget. In the second part an empirical study of a few organizations in Malta is performed so as to determine whether the arguments brought forward during the theoretical review apply to Malta. From the results it was concluded that it is not yet advisable for Maltese organizations ' . to remove the annual budget. The introduction of more non-financial management tools is also suggested. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Managerial accounting -- Malta | en_GB |
dc.subject | Budget -- Malta | en_GB |
dc.subject | Accountants -- Malta | en_GB |
dc.title | Beyond budgeting | en_GB |
dc.type | bachelorThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Said, Peter (2000) | - |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Said_Peter_2000.pdf Restricted Access | 2.45 MB | Adobe PDF | View/Open Request a copy |
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