Budget Revisions is a formal modification to an approved operating budget that adjusts allocated resources, revenue projections, or expenditure plans in response to organizational changes, financial variances, or policy shifts, distinguishing it from initial budget formulation by its reactive and corrective nature within the budget cycle.
24
Publications
1.1K
Citations
44
Authors
35
Institutions
Publications per year
2017–2026
5
Variants
Budget Revision
Publications
24
Is the annual budget really dead?
Bo-Göran Ekholm, Jan Wallin · European Accounting Review · 2000 · 193 citations
Corporate Budgeting Is Broken, Let's Fix It
Michael C. Jensen · SSRN Electronic Journal · 2002 · 156 citations · Full text
Public Affairs, Accounting, Finance +12
1–5 of 24
Authors
44
- JJ
2
h-index
- FD
2
h-index
- EO
1
h-index
- DKDirk‐Jan Kraan
Organisation de Coopération et de Développement Economiques, France
1 publications · 17 citations
1
h-index
- EM
1
h-index
1–5 of 44
Institutions
35
University of Minnesota
Minneapolis, United States
1 h-index
1 publications
26 citations
National Bureau of Economic Research
Cambridge, United States
1 h-index
1 publications
156 citations
Northern Illinois University
DeKalb, United States
1 h-index
1 publications
56 citations
Bocconi University
Milan, Italy
1 h-index
1 publications
67 citations
University of Reading
Reading, United Kingdom
1 h-index
2 publications
108 citations
Brf (Brazil)
São Paulo, Brazil
1 h-index
1 publications
17 citations
Bank of England
London, United Kingdom
1 h-index
1 publications
54 citations
Universidade Federal do ABC
Santo André, Brazil
1 h-index
1 publications
17 citations
1–8 of 35
Venues
- Public Administration Review
PAR · 3 publications · 160 citations
3
h-index
- SSRN Electronic Journal
Repository · 2 publications · 228 citations
2
h-index
- FEDS Notes
1 publications · 13 citations
1
h-index
- European Journal of Political Economy
1 publications · 17 citations
1
h-index
- Journal of money credit and banking
1 publications · 56 citations
1
h-index
1–5