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"Budgeting"
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Orçamento: manter, aprimorar ou abandonar?
Cabe reenquadrar essa pergunta, que vem sendo levantada por acadêmicos e praticantes, e analisar quando e como utilizar cada tipo de processo orçamentário.
Journal Article
Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran
PurposeThe purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.Design/methodology/approachData comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.FindingsWhile actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.Practical implicationsThe findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.Originality/valueUnlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.
Journal Article
You need a budget : the proven system for breaking the paycheck-to-paycheck cycle, getting out of debt, and living the life you want
A guide based on the tenets of the \"You Need a Budget\" financial platform argues that a well-planned budget can help to prioritize financial goals, reduce stress through strategic cash flow allocations, and meet the challenges of unplanned expenses.
Book
AN EXPLORATORY STUDY REGARDING THE RELEVANCE OF BUDGETS AMONG ROMANIAN COMPANIES
Budgets always played an important role in the business companies over the years. Budgeting is used for many purposes: planning, performance appraisal, employee motivation, allocation of the company resources, control. In the current literature studies, there is a debate if the budgets are still relevant or not for companies, some authors lean towards a management without budgets and others are proposing that budgets should be improved and used together with other controlling instruments. The purpose of this paper is to examine the current trends regarding the budgeting practice among the Romanian companies. Is the traditional budgeting approach predominantly used by the firms? Is there a tendency to abandon this tool? Is budgeting still adding any value to the companies? Are companies taking into account a management without budgets? To answer to all of these questions a survey was used as research method. Results show that Romanian companies are still using budgets, for planning aspects, control (means performance evaluation) and resource allocation. Fixed budgeting model is still used by most of the companies, followed by rolling budget and incremental budgeting. The budgeting process is still adding value in reaching the company goals. Budgets are still important for management during the decision making process especially for costs purposes, invests and strategic aspects. Companies do not want to abandon budgets as a tool but are also open to make some improvements to the classical approach.
Journal Article
Choose your retirement : find the right path to your new adventure
\"A financial guide for retirement. Includes saving tips, timelines, and tips on how to effectively spend your post-retirement time.\"-- Provided by publisher.
Book
Gender-responsive budgeting implementation challenges: evidence from South Korea
PurposeThe purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit from integration into a performance-oriented budgetary structure and whether GRB's equity orientation is linked to additional implementation challenges.Design/methodology/approachThis research follows a qualitative case study of South Korea guided by a predetermined research framework and built from extensive documentation, archival records and expert interviews.FindingsGRB’s integration into a performance framework can be burdensome, and the equity orientation of GRB results in additional implementation challenges, such as higher vulnerability to the political context and active resistance from public officials.Originality/valueThis research shows that integrating GRB with performance systems may require overcoming significant administrative obstacles. Also, GRB’s equity orientation is linked to a higher vulnerability to the political cycle and active resistance from civil servants.
Journal Article
Broke millennial : stop scraping by and get your financial life together
\"Stop Living Paycheck to Paycheck and Get Your Financial Life Together (#GYFLT)! If you're a cash-strapped 20- or 30-something, it's easy to get freaked out by finances. But you're not doomed to spend your life drowning in debt or mystified by money. It's time to stop scraping by and take control of your money and your life with this savvy and smart guide. Broke Millennial shows step-by-step how to go from flat-broke to financial badass. Unlike most personal finance books out there, it doesn't just cover boring stuff like credit card debt, investing, and dealing with the dreaded \"B\" word (budgeting). Financial expert Erin Lowry goes beyond the basics to tackle tricky money matters and situations most of us face #IRL, including: - Understanding your relationship with moolah: do you treat it like a Tinder date or marriage material? - Managing student loans without having a full-on panic attack - What to do when you're out with your crew and can't afford to split the bill evenly - How to get \"financially naked\" with your partner and find out his or her \"number\" (debt number, of course)... and much more. Packed with refreshingly simple advice and hilarious true stories, Broke Millennial is the essential roadmap every financially clueless millennial needs to become a money master. So what are you waiting for? Let's #GYFLT!\"-- Provided by publisher.
Book
Management Forecast Quality and Capital Investment Decisions
Corporate investment decisions require managers to forecast expected future cash flows from potential investments. Although these forecasts are a critical component of successful investing, they are not directly observable by external stakeholders. In this study, we investigate whether the quality of managers' externally reported earnings forecasts can be used to infer the quality of their corporate investment decisions. Relying on the intuition that managers draw on similar skills when generating external earnings forecasts and internal payoff forecasts for their investment decisions, we predict that managers with higher quality external earnings forecasts make better investment decisions. Consistent with our prediction, we find that forecasting quality is positively associated with the quality of both acquisition and capital expenditure decisions. Our evidence suggests that externally observed forecasting quality can be used to infer the quality of capital budgeting decisions within firms.
Journal Article