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الرئيسية > Beyond Budgeting: Is It aSubst...>الوصف

Beyond Budgeting: Is It aSubstitute or Complimentary to Traditional Budgeting? An Empirical Evidence from Telecommunications Companies in Egypt

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Ouda, Hassan A. G. (Author)
مؤلفين آخرين: Makhlouf, Sarah (Co-Author)
المجلد/العدد: مج17, ع4
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2013
الشهر: ديسمبر
الصفحات: 39 - 84
ISSN: 2356-8402
رقم MD: 661915
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
مواضيع:
شركات الاتصالات | مصر | الميزانية | عجز الموازنة | التنمية الاقتصادية | الأرباح | الميزان التجاري | النظم المحاسبية
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المستخلص: The Traditional Budget Model is an authentic model used by organizations worldwide since the 18th Century. It had proved to be a tool used by management for strategic objectives, applying internal controls within the company, keeping the company on track, a tool for employee performance, and an important motivating tool. It is a standard model used by different company sizes and by different companies in different industries. It had proved to be a successful model which passed the test of time. Recently, the Beyond Budget Model, a new budget model had been introduced calls to dump this authentic model in a snap. The Beyond Budget Model is based on shaky grounds, and uses aggressive principles. A small percentage of companies use it, of which the majority is large companies with huge resources. The objective of this research is to determine whether or not the Traditional Budget Model is still valid and if the Beyond Budget Model can be a substitute or complimentary to it. Moreover, to propose a budget model to rescue the positive points that is still valid in the Traditional Budget Model and to be open to the new positive points of the Beyond Budget Model. The empirical results showed that the Traditional Budget Model is still valid, and there are many points that the Beyond Budget Model cannot substitute for. Also study reveals that the suggested hybrid budgeting model is confirmed. The suggested model works as a hybrid between the Traditional Budget and Beyond Budget models. Since the questionnaire and interviews were conducted to specific sector (Telecommunications companies) and only in Egypt, we cannot generalize the results. It would be plausible to support future research studies on this topic in order to have repetitive results.
ISSN: 2356-8402

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