Corporate budget planning, control and performance evaluation in Bahrain

Managerial Auditing Journal

Volumn 18, Issue 9, 2003, Pages 737-750

  Joshi, P L ^a   Al Mudhaki, Jawahar ^a   Bremser, Wayne G ^b  

^a UNIVERSITY OF BAHRAIN   (Bahrain)

^b VILLANOVA UNIVERSITY   (United States)

Author keywords

Bahrain; Budgets; Management planning; Performance measurement (quality); Process Control

Indexed keywords

EID: 84986133702     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900310500505     Document Type: Article

References (51)

1. Abernethy, M.A. and Stoelwinder, J.U. (1991), “Budget use, task uncertainty, system goal orientation and sub-unit performance: A test of the fit hypothesis in not-for-profit hospitals”, Accounting, Organizations and Society, Vol. 16, pp. 105-120.
2. Amey, L.R. (1979), Budget Planning and Control Systems, Pitman, London.
3. Anderson, R.E. (1993), “Can stage-gate systems deliver the goods?”, Financial Executive, Vol. 9, pp. 34-35.
4. Anderson, S.W. and Lanen, W. (1999), “Economic transition, strategy and the evolution of management accounting practices: The case of India”, Accounting, Organizations and Society, Vol. 24 No. 5/6, pp. 379-412.
5. Armstrong, P., Marginson, P., Edwards, P. and Purcell, J. (1996), “Budgetary control and the labor force: Findings from a survey of large British companies”, Management Accounting Research, Vol. 7.
6. Bails, J.C. and Asada, T. (1991), “Empirical differences between Japanese and American budget and performance evaluation systems”, International Journal of Accounting Education & Research, Vol. 26, pp. 131-141.
7. Ballas, A. and Venieris, G. (1966), “A survey of management accounting practices in Greek firms”, in Ed. Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford.
8. Barbato, M.B., Collini, P. and Quagli, R. (1996), “Management accounting in Italy”, in Ed. Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford.
9. Blansfield, D. (2002), Comshare Survey of Top Financial Executives, Business Finance/Comshare Executive Research Group, available at: www.bfmag.com
10. Bremser, W. (1988), Budgeting by Department and Functional Area, American Management Association, Watertown, MA.
11. Brownell, P. (1982), “The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness”, Journal of Accounting Research, Vol. 20, pp. 12-17.
12. Bruns, W.J. and Waterhouse, J.H. (1975), “Budgetary control and organizational structure”, Journal of Accounting Research, Vol. 13, pp. 177-203.
13. Buzby, S.L. (1974), “Selected items of information and their disclosure in annual reports”, The Accounting Review, Vol. 49 No. 3, pp. 423-435.
14. Capon, N., Farley, J.U. and Hulbert, J.M. (1994), “Strategic planning and financial performance: More evidence”, Journal of Management Studies, Vol. 31, pp. 105-110.
15. Chenhall, R.H. and Smith, K.L. (1998), “Adoption and benefits of management accounting practices: An Australian study”, Management Accounting Research, Vol. 9, pp. 1-19.
16. Cherrington, D.J. and Cherrington, J.O. (1973), “Appropriate reinforcement contingencies in the budgeting process”, Journal of Accounting Research, Supplement, pp. 225-253.
17. Cheung, L.K. (1986), “Management accounting in Hong Kong”, paper presented at the S.E. Asian University Accounting Teachers Conference, Singapore, April.
18. Chun, L.S. (1996), “Views of Malaysian user-groups to the role of budget, budget pressure and participation”, Asian Review of Accounting, Vol. 4, pp. 71-84.
19. Cook, D. (1968), “The effects of frequency of feedback on attitudes and performance: Empirical research in accounting, selected studies”, Journal of Accounting Research, Supplement, Vol. 6, pp. 213-224.
20. Cress, W.P. and Pettijohn, J.B. (1985), “A survey of budget-related planning and control policies and procedures”, Journal of Accounting Education, Vol. 3, pp. 61-78.
21. Douglas, B.R. (1994), “The budgeting process in a multinational firm”, Multinational Business Review, Vol. 2, pp. 59-63.
22. Drury, C., Braund, S., Osborne, P. and Tayles, M. (1993), A Survey of Management Accounting Practices in UK's Manufacturing Companies, Research Report No. 32, A.C.C.A., London.
23. Ezzamel, M. and Hart, H. (1987), Advanced Management Accounting: An Organizational Emphasis, Cassel Educational Limited.
24. Flamholtz, E.G. (1983), “Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives”, Accounting, Organizations and Society, Vol. 8, pp. 153-169.
25. Guilding, C., Lamminmaki, D. and Crury, C. (1998), “Budgeting and standard costing practices in New Zealand and the United Kingdom”, The International Journal of Accounting, Vol. 33 No. 5, pp. 569-588.
26. Hofstede, G. (1980), The Cultural Consequences: International Difference in Work-Related Values, Sage, London.
27. Hopwood, A.G. (1972), “An empirical study of the role of accounting data in performance evaluation”, Journal of Accounting Research, Vol. 10, (supplement), pp. 156-182.
28. Joshi, P.L. (1999), “Budgetary practices in the banking sector in Bahrain: Empirical research findings”, Journal of Financial Management and Analysis, Vol. 10 No. 2, pp. 44-51.
29. Joshi, P.L. (2001), “The international diffusion of new management accounting practices: The case of India”, International Journal of Accounting, Auditing and Taxation, Vol. 10, pp. 85-109.
30. Joye, M.P. and Blayney, P.I. (1990), “Cost and management accounting practices in Australian manufacturing companies: Survey results”, monograph, The Accounting and Finance Foundation, University of Sydney, Sydney.
31. Lyne, S.R. (1988), “The role of the budget in medium and large UK companies and the relationship with budget pressure and participation”, Accounting and Business Research, Vol. 18 No. 71, pp. 195.
32. Lyne, S.R. (1992), “Perceptions and attitudes of different user-groups to the role of the budget, budget pressure and budget participation”, Accounting and Business Research, Vol. 22 No. 88, pp. 357-369.
33. Merchant, K. (1987), “How and why firms disregard the controllability principle”, in Ed. Bruns, W.J. and Ed. Kaplan, R.S. (Eds), Accounting and Management: Field Study Perspectives, Harvard Business Press, Boston, MA.
34. Milani, K. (1975), “The relationship of participation in budget setting in industrial supervisor performance and attitudes: A field study”, The Accounting Review, April, pp. 274-283.
35. Mufti, M.H.A. and Lyne, S.R. (1997), “Further evidence on the effect of contingency factors on budget involvement and performance”, paper presented at the Annual Congress of European Accounting Association, Graz.
36. Pike, R.H. (1982), Capital Budgeting in the 1980s, Institute of Certified Management Accountants, London.
37. Powell, T.C. (1992), “Strategic planning as competitive advantage”, Strategic Management Journal, Vol. 13, pp. 551-558.
38. Ramsey, J.E. and Ramsey, I.L. (1985), Budgeting Basics: How to Survive in Budgeting Process, Franklin Watts, New York, NY.
39. Scherrer, G. (1996), “Management accounting: A German perspective”, in Ed. Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 180-190.
40. Shields, M. and Young, S.M. (1993), “Antecedents and consequences of participating budgeting: Evidence on the effects of asymmetrical information”, Journal of Management Accounting Research, Vol. 5, pp. 265-280.
41. Sinha, D.K. (1990), “The contribution of formal planning to decisions”, Strategic Planning Journal, Vol. 11, pp. 479-492.
42. Skinner, R.C. (1990), “The role of profitability in divisional decision making and performance evaluation”, Accounting and Business Research, Vol. 20, pp. 21-33.
43. Srinivasan, U. (1987), Current Budgeting Practices in US Industry, Quorum Books, New York, NY.
44. Stedry, A.C. (1960), Budget Controls and Cost Behavior, Prentice-Hall, Englewood Cliffs, NJ.
45. United Nations Development Programs (UNDP) (1998), Achievements and Challenges to Human Development, UNDP, Bahrain Office.
46. Wallace, R.S.O. and Mellor, C.J. (1988), “Non-response bias in mail accounting survey: A pedagogical note”, British Accounting Review, Vol. 20, pp. 131-139.
47. Weisenfeld, L. and Tyson, T. (1990), “How to make accounting a positive tool in management's hands”, Management Accounting (UK), November-December, pp. 19-20.
48. Wijewardena, H. and Zoysa, A.D. (1999), “A comparative analysis of management accounting practices in Australia and Japan: An empirical investigation”, The International Journal of Accounting, Vol. 34 No. 1, pp. 49-68.
49. Brownell, P. (1985), “Budgetary systems and the control of functionally differentiated organizational activities”, Journal of Accounting Research, Vol. 23, pp. 502-512.
50. Joshi, P.L. and Jassim, A. (1996), “Budgetary control and performance evaluation systems in corporations in Bahrain”, Asian Review of Accounting, Vol. 4 No. 2, pp. 125-144.
51. Ueno, S. and Wu, F.H. (1993), “The comparative influence of culture on budget control practices in the United States and Japan”, The International Journal of Accounting Education & Research, Vol. 28, pp. 17-39.