Budget Reporting

Budget Reporting is a formal financial communication process that belongs to the broader category of budgetary control mechanisms, distinguished by its systematic presentation and analysis of actual financial performance against planned budgetary figures for accountability, decision-making, and organizational oversight.

188

Publications

9.7K

Citations

337

Authors

190

Institutions

Publications per year

2017–2026

Parents

Operating Budgeting

Children

Budget Control ReportingBudget Reallocation ReportingFlexible Budget ReportingManagement Budget ReportingOperating Budget Variance ReportingPerformance Budget ReportingProgram Budget ReportingPublic Sector Budget ReportingRolling Budget ReportingVariance Explanation Reporting

Publications

188

Budget Impact Analysis—Principles of Good Practice: Report of the ISPOR 2012 Budget Impact Analysis Good Practice II Task Force

Sean D. Sullivan, Josephine Mauskopf, Federico Augustovski et al. · Value in Health · 2013 · 1.2K citations

Public Affairs, Public Administration, Public Budgeting +12

Budget Use and Managerial Performance

David Otley · Journal of Accounting Research · 1978 · 623 citations

Business, Accountancy, Accounting +13

Escalation and De-escalation of Commitment in Response to Sunk Costs: The Role of Budgeting in Mental Accounting

Chip Heath · Organizational Behavior and Human Decision Processes · 1995 · 349 citations

Public Affairs, Accountancy, Accounting +11

Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis

Frank Hartmann, Frank Moers · Accounting Organizations and Society · 1999 · 320 citations

Public Affairs, Public Administration, Public Budgeting +9

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

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

Public Affairs, Accountancy, Accounting +16

1–5 of 188

Authors

337

SJ
Susana Jorge
University of Coimbra, Portugal
7 publications · 138 citations
7
h-index
MA
Maria Antónia Jorge de Jesus
Iscte – Instituto Universitário de Lisboa, Portugal
6 publications · 126 citations
6
h-index
RL
R. Lynn Hannan
Tulane University, United States
4 publications · 305 citations
4
h-index
GB
Geoffrey B. Sprinkle
Indiana University, United States
4 publications · 323 citations
4
h-index
JG
Joseph G. Fisher
Indiana University, United States
4 publications · 323 citations
4
h-index

1–5 of 337

Institutions

190

1–8 of 190

Venues

Accounting Organizations and Society
11 publications · 1.6K citations
11
h-index
SSRN Electronic Journal
Repository · 13 publications · 364 citations
11
h-index
OECD Journal on Budgeting
10 publications · 326 citations
10
h-index
Public Money & Management
6 publications · 209 citations
6
h-index
Public Budgeting &amp Finance
5 publications · 183 citations
5
h-index

1–5