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A Collaborative Approach to Budgeting and the Impact on the Budgeting Process: A Case Study.

机译：预算编制的协同方法及其对预算编制过程的影响：一个案例研究。

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摘要

Corporations budget and strategize to set targets for planning purposes. Review of the literature indicated that methods of budget creation, including input from operational employees, are not fully understood by corporate budget officers. The problem addressed in this study was whether a collaborative approach to budgeting would improve implementation of the Generally Accepted Accounting Principles of relevance and reliability within the budgeting process. The purpose of this qualitative study was to explore the benefits of a collaborative approach to budgeting since non-inclusive budget preparation could alienate members of the operations team. Participative leadership was the conceptual framework guiding this study and formulated the research questions, which focused on inclusion of operation. An intrinsic case study was conducted by interviewing 20 operational and finance professionals, from the metro Houston area with significant budget experience, in order to assess their paradigms on the benefits of a collaborative approach. The structured interviews included questions regarding the budget experience, how budget development can be improved, and how to incorporate greater participation in the budget. Pattern-matching was used to analyze the data. Operational employees' business insight was identified as a strength, whereas the budget process needed improvement. These findings suggest that other, similar organizations that promote collaboration could have a more attainable and meaningful budget document. Financial analysts can use these data to influence social change by enhancing investor confidence, refining the use of business resources, and improving economic stability of organizations through enhanced financial variance analysis.
机译：公司进行预算并制定战略以制定计划目标。对文献的回顾表明，预算的创建方法，包括来自运营员工的投入，并没有被公司预算官员完全理解。这项研究解决的问题是，采用协作方式进行预算编制是否会改善预算编制过程中相关性和可靠性的公认会计原则的实施。这项定性研究的目的是探讨采用协作方法进行预算编制的好处，因为非包容性预算编制可能会使运营团队成员疏远。参与式领导是指导本研究并提出研究问题的概念框架，其重点是纳入运营。通过采访来自休斯敦都会区的20名具有丰富预算经验的运营和财务专业人士，进行了一个内在的案例研究，以评估他们采用协作方式带来的好处的范例。结构化的访谈包括有关预算经验，如何改善预算编制以及如何使更多的参与预算的问题。模式匹配用于分析数据。运营员工的业务洞察力被认为是一种优势，而预算流程则需要改进。这些发现表明，其他促进合作的类似组织可以拥有一个更可实现，更有意义的预算文件。财务分析师可以使用这些数据通过增强投资者的信心，完善业务资源的使用并通过增强的财务差异分析来提高组织的经济稳定性，从而影响社会变革。

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  • 作者

    Van Roestel, Michael.;

  • 作者单位

    Walden University.;

  • 授予单位 Walden University.;
  • 学科 Accounting.
  • 学位 Ph.D.
  • 年度 2016
  • 页码 198 p.
  • 总页数 198
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 建筑科学;
  • 关键词

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