Concepedia

Budget Variance Interpretation

Budget Variance Interpretation is a diagnostic framework in managerial accounting that identifies, analyzes, and explains deviations between actual financial performance and flexible budget expectations to assess operational efficiency and inform corrective decision-making.

7

Publications

388

Citations

18

Authors

14

Institutions

Publications per year

2017–2026

1

Parents

Publications

7

Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation

Peter Brownell, Alan S. Dunk · Accounting Organizations and Society · 1991 · 278 citations

, , +17

The Role of the Budget in Medium and Large UK Companies and the Relationship with Budget Pressure and Participation

Stephen R. Lyne · Accounting and Business Research · 1988 · 41 citations

, , +17

An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances

Willie E. Gist, Ronald A. Davidson · Auditing A Journal of Practice & Theory · 1999 · 21 citations

, , +13

Evaluating the Recessionary Impact on Election Administration Budgeting and Spending

Zachary Mohr, JoEllen Pope, Mary Jo Shepherd et al. · American Politics Research · 2020 · 13 citations

, , +14

Perceived Purposes of Budgets in Organizations in a Developing Country

Mathew Tsamenyi, Martin Bennett, John Black · Journal of African Business · 2003 · 12 citations

, , +12

1–5 of 7

Authors

18

  1. MJ
    Mary Jo Shepherd

    University of North Carolina at Charlotte, United States

    1 publications · 13 citations

    1

    h-index

  2. MB
    Martin Bennett

    University of Gloucestershire, United Kingdom

    1 publications · 12 citations

    1

    h-index

  3. MT
    Mathew Tsamenyi

    University of Birmingham, United Kingdom

    1 publications · 12 citations

    1

    h-index

  4. RA
    Ronald A. Davidson

    Arizona State University, United States

    1 publications · 21 citations

    1

    h-index

  5. WE
    Willie E. Gist

    Ohio University, United States

    1 publications · 21 citations

    1

    h-index

1–5 of 18

Institutions

14

  1. Toowoomba Hospital

    Toowoomba, Australia

    1 h-index

    1 publications

    12 citations

  2. Charles Sturt University

    Bathurst, Australia

    1 h-index

    1 publications

    12 citations

  3. Sheffield Hallam University

    Sheffield, United Kingdom

    1 h-index

    1 publications

    12 citations

  4. Accenture (Switzerland)

    Zurich, Switzerland

    1 h-index

    1 publications

    11 citations

  5. Florida State University

    Tallahassee, United States

    1 h-index

    1 publications

    13 citations

  6. University of Gloucestershire

    Cheltenham, United Kingdom

    1 h-index

    1 publications

    12 citations

  7. University of North Carolina at Charlotte

    Charlotte, United States

    1 h-index

    4 publications

    52 citations

  8. Varian Medical Systems (United States)

    Palo Alto, United States

    1 h-index

    1 publications

    11 citations

1–8 of 14

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 21 citations

    1

    h-index

  2. Health Care Management Review

    1 publications · 11 citations

    1

    h-index

  3. Managerial Auditing Journal

    MAJ · 1 publications · 12 citations

    1

    h-index

  4. Accounting and Business Research

    1 publications · 41 citations

    1

    h-index

  5. American Politics Research

    1 publications · 13 citations

    1

    h-index

1–5