Concepedia

Budget Control Reporting

Budget Control Reporting is a formal financial reporting mechanism that belongs to the class of budgetary oversight tools, distinguished by its focus on systematically comparing actual expenditures and revenues against approved budget allocations to monitor compliance, identify variances, and inform corrective decision-making within organizational accounting and management frameworks.

7

Publications

266

Citations

9

Authors

6

Institutions

Publications per year

2017–2026

1

Parents

Publications

7

The Influence of Culture on Budget Control Practices in the USA and Japan: An Empirical Study

Susumu Ueno, Uma Sekaran · Journal of International Business Studies · 1992 · 152 citations

, , +14

A survey of budget-related planning and control policies and procedures

William Peter Cress, James B. Pettijohn · Journal of Accounting Education · 1985 · 31 citations

, , +14

Variance Reporting and the Delegation of Blame: A CaseStudy

Peter Armstrong · Accounting Auditing & Accountability Journal · 1989 · 20 citations

, , +11

Report of the President's Commission on Budget Concepts

Robert M. Trueblood · 1968 · 20 citations

, , +12

The Effects of Information Acquisition Effort, Psychological Ownership, and Reporting Context on Opportunistic Managerial Reporting*

Katlijn Haesebrouck · Contemporary Accounting Research · 2021 · 18 citations · Full text

, , +16

1–5 of 7

Authors

9

  1. YD
    Yulinda Devi Pramita Hafiez Sofyani

    1 publications · 14 citations

    1

    h-index

  2. PA
    Peter Armstrong

    University of Sheffield, United Kingdom

    1 publications · 20 citations

    1

    h-index

  3. RM
    Robert M. Trueblood

    Carnegie Institution for Science, United States

    1 publications · 20 citations

    1

    h-index

  4. WP
    William Peter Cress

    Missouri State University, United States

    1 publications · 31 citations

    1

    h-index

  5. SU
    Susumu Ueno

    University of North Texas, United States

    1 publications · 152 citations

    1

    h-index

1–5 of 9

Institutions

6

  1. Southern Illinois University Carbondale

    Carbondale, United States

    1 h-index

    1 publications

    152 citations

  2. Kanazawa College of Art

    Kanazawa, Japan

    1 h-index

    1 publications

    152 citations

  3. Ahlia University

    Manama, Bahrain

    1 h-index

    1 publications

    11 citations

  4. University of Wisconsin–La Crosse

    La Crosse, United States

    1 h-index

    1 publications

    31 citations

  5. Missouri State University

    Springfield, United States

    1 h-index

    1 publications

    31 citations

  6. Maastricht University

    Maastricht, The Netherlands

    1 h-index

    1 publications

    18 citations

1–6 of 6

Venues

  1. Journal of Accounting Education

    1 publications · 31 citations

    1

    h-index

  2. Jurnal Reviu Akuntansi dan Keuangan

    1 publications · 14 citations

    1

    h-index

  3. Contemporary Accounting Research

    CAR · 1 publications · 18 citations

    1

    h-index

  4. Accounting Auditing & Accountability Journal

    1 publications · 20 citations

    1

    h-index

  5. Journal of International Business Studies

    JIBS · 1 publications · 152 citations

    1

    h-index

1–5