Concepedia

Budget Preparation

Budget Preparation is a financial planning process within public financial management that constitutes the systematic formulation of revenue and expenditure estimates for a fiscal period, distinguished by its role in translating policy priorities into operational resource allocation within the operating budget of a government entity.

359

Publications

14.9K

Citations

580

Authors

245

Institutions

Publications per year

2017–2026

56

Parents

Children

Publications

359

Antecedents of participative budgeting

Jeffrey F. Shields, Michael D. Shields · Accounting Organizations and Society · 1998 · 536 citations

, , +12

Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice

Theresa Libby, Roger Lindsay · Management Accounting Research · 2009 · 486 citations

, , +12

budgeting procedures and fiscal performance in the european communities

Jürgen von Hagen · Economic papers · 1992 · 469 citations

, , +16

Practice Developments in Budgeting: An Overview and Research Perspective

Stephen C. Hansen, David Otley, Wim A. Van der Stede · Journal of Management Accounting Research · 2003 · 449 citations

, , +14

The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment

Hossein Nouri, Robert J. Parker · Accounting Organizations and Society · 1998 · 325 citations

, , +15

1–5 of 359

Authors

580

  1. IH
    Ian Hawkesworth

    University of the Free State, South Africa

    7 publications · 162 citations

    7

    h-index

  2. DO
    David Otley

    Lancaster University, United Kingdom

    5 publications · 618 citations

    5

    h-index

  3. JR
    Jón R. Blöndal

    Organisation de Coopération et de Développement Economiques, France

    5 publications · 165 citations

    5

    h-index

  4. DB
    Daniel Bergvall

    Organisation de Coopération et de Développement Economiques, France

    4 publications · 88 citations

    4

    h-index

  5. DK
    Dirk‐Jan Kraan

    Organisation de Coopération et de Développement Economiques, France

    4 publications · 96 citations

    4

    h-index

1–5 of 580

Institutions

245

  1. Michigan State University

    East Lansing, United States

    5 h-index

    5 publications

    617 citations

  2. University of Houston

    Houston, United States

    5 h-index

    7 publications

    147 citations

  3. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    4 h-index

    4 publications

    96 citations

  4. University of Kentucky

    Lexington, United States

    3 h-index

    3 publications

    115 citations

  5. University of Manchester

    Manchester, United Kingdom

    3 h-index

    3 publications

    320 citations

  6. Indiana University Bloomington

    Bloomington, United States

    3 h-index

    3 publications

    130 citations

  7. Lancaster University

    Lancaster, United Kingdom

    3 h-index

    3 publications

    592 citations

  8. University of Maryland, College Park

    College Park, United States

    3 h-index

    4 publications

    334 citations

1–8 of 245

Venues

  1. Accounting Organizations and Society

    21 publications · 3.4K citations

    21

    h-index

  2. OECD Journal on Budgeting

    24 publications · 739 citations

    16

    h-index

  3. SSRN Electronic Journal

    Repository · 15 publications · 334 citations

    11

    h-index

  4. Public Administration Review

    PAR · 11 publications · 543 citations

    10

    h-index

  5. Public Budgeting &amp Finance

    12 publications · 220 citations

    10

    h-index

1–5