Practice Developments in Budgeting: An Overview and Research Perspective

By Stephen C. Hansen, D. Otley, Wim A. Van der Stede. 2003

524 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/982455be67a7dcc6cfe5aa21751e736b1d893e23

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Citations in the corpus

"Continuous" budgeting: Reconciling budget flexibility with budgetary control (2010, background): “However, as Hansen et al. (2003) have commented, it may be difficult to obtain accurate information about competitors for this form of performance evaluation to work effectively.”
Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice (2011, background): “As a consequence of the critique, alternative ways of budgeting have emerged such as activity-based budgeting (Hansen et al., 2003).”
Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden (2005, background): “The presenting organisations included Skandia, Cepro, Celemi, the University of Stockholm, the Stockholm School of Economics, the University of Linköping and the University of Göteborg.”
The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis (2009, background): “Budgets frequently receive criticism for being unsuited to changing environmental or organisational demands, making people feel undervalued, strengthening command-and-control relationships or creating little value, especially considering the time needed for their preparation (Hansen et al., 2003).”
Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice (2010, background): “This research has arguably become isconnected from the concerns raised by practitioners Hansen et al., 2003).”
Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration (2003, background): “Although sociology-based research 3The emphasis on employee empowerment in some of the practitioner literature analyzed in Hansen et al. (2003) can be seen as a contemporary analog to the emphasis on employee participation in the earlier literature.”