Concepedia

Budget Control Systems

Budget Control Systems is a managerial accounting framework that systematically monitors, evaluates, and regulates financial performance by comparing actual expenditures and revenues against planned budgetary figures to ensure organizational fiscal discipline and strategic alignment.

109

Publications

4.8K

Citations

204

Authors

115

Institutions

Publications per year

2017–2026

19

Parents

Publications

109

The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation

Wim A. Van der Stede · Accounting Organizations and Society · 2000 · 444 citations

, , +14

Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives

Eric Flamholtz · Accounting Organizations and Society · 1983 · 298 citations

, , +16

Budgetary Systems and the Control of Functionally Differentiated Organizational Activities

Peter Brownell · Journal of Accounting Research · 1985 · 218 citations

, , +14

The strategic competence of accountants and middle managers in budget making

Bertrand Fauré, Linda Rouleau · Accounting Organizations and Society · 2011 · 169 citations

, , +16

The Nature and Use of Formal Control Systems for Management Control and Strategy Implementation

Richard L. Daft, Norman B. Macintosh · Journal of Management · 1984 · 163 citations

, , +15

1–5 of 109

Authors

204

  1. TB
    Trevor Boyns

    Cardiff University, United Kingdom

    3 publications · 94 citations

    3

    h-index

  2. LÅ
    Lars Å. Samuelson

    Swedish Institute, Sweden

    3 publications · 67 citations

    3

    h-index

  3. PA
    Peter Armstrong

    University of Sheffield, United Kingdom

    2 publications · 58 citations

    2

    h-index

  4. IH
    Ian Hawkesworth

    University of the Free State, South Africa

    2 publications · 24 citations

    2

    h-index

  5. AS
    Alan S. Dunk

    Western Sydney University, Australia

    2 publications · 214 citations

    2

    h-index

1–5 of 204

Institutions

115

  1. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    2 h-index

    4 publications

    272 citations

  2. Stockholm School of Economics

    Stockholm, Sweden

    2 h-index

    4 publications

    110 citations

  3. University of California, Los Angeles

    Los Angeles, United States

    2 h-index

    5 publications

    390 citations

  4. Nnamdi Azikiwe University

    Awka, Nigeria

    2 h-index

    3 publications

    42 citations

  5. Binghamton University

    Binghamton, United States

    2 h-index

    2 publications

    39 citations

  6. Queen's University

    Kingston, Canada

    2 h-index

    4 publications

    454 citations

  7. Université Paris Dauphine-PSL

    Paris, France

    2 h-index

    2 publications

    57 citations

  8. Iowa State University

    Ames, United States

    1 h-index

    1 publications

    97 citations

1–8 of 115

Venues

  1. Accounting Organizations and Society

    9 publications · 1.3K citations

    9

    h-index

  2. OECD Journal on Budgeting

    6 publications · 165 citations

    6

    h-index

  3. Management Accounting Research

    5 publications · 365 citations

    5

    h-index

  4. Financial Accountability and Management

    FAM · 4 publications · 59 citations

    4

    h-index

  5. Public Budgeting &amp Finance

    3 publications · 40 citations

    3

    h-index

1–5