Journal of Management Accounting Research

, volume 15 , issue 1 , pages 95-116

Practice Developments in Budgeting: An Overview and Research Perspective

Stephen C Hansen ¹

David T. Otley ²

Wim A Van Der Stede ³

Hide authors affiliations Show authors affiliations: 3 affiliations

a The George Washington University. |

b Lancaster University. |

c University of Southern California. |

Publication type: Journal Article

Publication date: 2003-01-01

American Accounting Association

Journal of Management Accounting Research

scimago Q1

wos Q3

SJR: 0.964

CiteScore: 3.3

Impact factor: 1.7

ISSN: 10492127, 15588033

DOI: 10.2308/jmar.2003.15.1.95

Copy DOI

Accounting

Business and International Management

Abstract

Practitioners in Europe and the U.S. recently have proposed two distinct approaches to address what they believe are shortcomings of traditional budgeting practices. One approach advocates improving the budgeting process and primarily focuses on the planning problems with budgeting. The other advocates abandoning the budget and primarily focuses on the performance evaluation problems with budgeting. This paper provides an overview and research perspective on these two recent developments. We discuss why practitioners have become dissatisfied with budgets, describe the two distinct approaches, place them in a research context, suggest insights that may aid the practitioners, and use the practitioner perspectives to identify fruitful areas for research.

Found

Top-30

Journals

	5 10 15 20 25
SSRN Electronic Journal	SSRN Electronic Journal, 22, 10.23% SSRN Electronic Journal 22 publications, 10.23%
Management Accounting Research	Management Accounting Research, 9, 4.19% Management Accounting Research 9 publications, 4.19%
Journal of Accounting and Organizational Change	Journal of Accounting and Organizational Change, 9, 4.19% Journal of Accounting and Organizational Change 9 publications, 4.19%
Journal of Management Control	Journal of Management Control, 9, 4.19% Journal of Management Control 9 publications, 4.19%
European Accounting Review	European Accounting Review, 7, 3.26% European Accounting Review 7 publications, 3.26%
Accounting, Organizations and Society	Accounting, Organizations and Society, 6, 2.79% Accounting, Organizations and Society 6 publications, 2.79%
Australian Accounting Review	Australian Accounting Review, 6, 2.79% Australian Accounting Review 6 publications, 2.79%
Advances in Management Accounting	Advances in Management Accounting, 6, 2.79% Advances in Management Accounting 6 publications, 2.79%
Qualitative Research in Accounting and Management	Qualitative Research in Accounting and Management, 4, 1.86% Qualitative Research in Accounting and Management 4 publications, 1.86%
Contemporary Accounting Research	Contemporary Accounting Research, 4, 1.86% Contemporary Accounting Research 4 publications, 1.86%
Organizações & Sociedade	Organizações & Sociedade, 4, 1.86% Organizações & Sociedade 4 publications, 1.86%
Accounting, Auditing and Accountability Journal	Accounting, Auditing and Accountability Journal, 3, 1.4% Accounting, Auditing and Accountability Journal 3 publications, 1.4%
Management Decision	Management Decision, 3, 1.4% Management Decision 3 publications, 1.4%
British Accounting Review	British Accounting Review, 3, 1.4% British Accounting Review 3 publications, 1.4%
Accounting Perspectives	Accounting Perspectives, 3, 1.4% Accounting Perspectives 3 publications, 1.4%
Journal of Applied Accounting Research	Journal of Applied Accounting Research, 2, 0.93% Journal of Applied Accounting Research 2 publications, 0.93%
Abacus	Abacus, 2, 0.93% Abacus 2 publications, 0.93%
Revista de Administração Contemporânea	Revista de Administração Contemporânea, 2, 0.93% Revista de Administração Contemporânea 2 publications, 0.93%
Revista Espanola de Financiacion y Contabilidad	Revista Espanola de Financiacion y Contabilidad, 2, 0.93% Revista Espanola de Financiacion y Contabilidad 2 publications, 0.93%
Lecture Notes in Business Information Processing	Lecture Notes in Business Information Processing, 2, 0.93% Lecture Notes in Business Information Processing 2 publications, 0.93%
BAR - Brazilian Administration Review	BAR - Brazilian Administration Review, 2, 0.93% BAR - Brazilian Administration Review 2 publications, 0.93%
Handbooks of Management Accounting Research	Handbooks of Management Accounting Research, 2, 0.93% Handbooks of Management Accounting Research 2 publications, 0.93%
Accounting Review	Accounting Review, 2, 0.93% Accounting Review 2 publications, 0.93%
Comptabilite Controle Audit	Comptabilite Controle Audit, 2, 0.93% Comptabilite Controle Audit 2 publications, 0.93%
Studies in Managerial and Financial Accounting	Studies in Managerial and Financial Accounting, 2, 0.93% Studies in Managerial and Financial Accounting 2 publications, 0.93%
Handbook of Research on In-Country Determinants and Implications of Foreign Land Acquisitions	Handbook of Research on In-Country Determinants and Implications of Foreign Land Acquisitions, 2, 0.93% Handbook of Research on In-Country Determinants and Implications of Foreign Land Acquisitions 2 publications, 0.93%
Journal of Financial Reporting and Accounting	Journal of Financial Reporting and Accounting, 2, 0.93% Journal of Financial Reporting and Accounting 2 publications, 0.93%
Journal of Management Accounting Research	Journal of Management Accounting Research, 2, 0.93% Journal of Management Accounting Research 2 publications, 0.93%
Corporate Ownership and Control	Corporate Ownership and Control, 2, 0.93% Corporate Ownership and Control 2 publications, 0.93%
	5 10 15 20 25

Publishers

	5 10 15 20 25 30 35 40 45 50
Emerald	Emerald, 48, 22.33% Emerald 48 publications, 22.33%
Elsevier	Elsevier, 28, 13.02% Elsevier 28 publications, 13.02%
Springer Nature	Springer Nature, 24, 11.16% Springer Nature 24 publications, 11.16%
Social Science Electronic Publishing	Social Science Electronic Publishing, 22, 10.23% Social Science Electronic Publishing 22 publications, 10.23%
Wiley	Wiley, 21, 9.77% Wiley 21 publications, 9.77%
Taylor & Francis	Taylor & Francis, 14, 6.51% Taylor & Francis 14 publications, 6.51%
SciELO	SciELO, 8, 3.72% SciELO 8 publications, 3.72%
American Accounting Association	American Accounting Association, 6, 2.79% American Accounting Association 6 publications, 2.79%
IGI Global	IGI Global, 4, 1.86% IGI Global 4 publications, 1.86%
CAIRN	CAIRN, 3, 1.4% CAIRN 3 publications, 1.4%
MDPI	MDPI, 2, 0.93% MDPI 2 publications, 0.93%
Cambridge University Press	Cambridge University Press, 2, 0.93% Cambridge University Press 2 publications, 0.93%
Walter de Gruyter	Walter de Gruyter, 2, 0.93% Walter de Gruyter 2 publications, 0.93%
Francophone Association of Accounting	Francophone Association of Accounting, 2, 0.93% Francophone Association of Accounting 2 publications, 0.93%
Scandinavian University Press / Universitetsforlaget AS	Scandinavian University Press / Universitetsforlaget AS, 2, 0.93% Scandinavian University Press / Universitetsforlaget AS 2 publications, 0.93%
AOSIS	AOSIS, 2, 0.93% AOSIS 2 publications, 0.93%
Virtus Interpress	Virtus Interpress, 2, 0.93% Virtus Interpress 2 publications, 0.93%
Inderscience Publishers	Inderscience Publishers, 1, 0.47% Inderscience Publishers 1 publication, 0.47%
SAGE	SAGE, 1, 0.47% SAGE 1 publication, 0.47%
Frontiers Media S.A.	Frontiers Media S.A., 1, 0.47% Frontiers Media S.A. 1 publication, 0.47%
Institute of Electrical and Electronics Engineers (IEEE)	Institute of Electrical and Electronics Engineers (IEEE), 1, 0.47% Institute of Electrical and Electronics Engineers (IEEE) 1 publication, 0.47%
Fundacao Getulio Vargas, Escola de Administracao de Empresas de Sao Paulo	Fundacao Getulio Vargas, Escola de Administracao de Empresas de Sao Paulo, 1, 0.47% Fundacao Getulio Vargas, Escola de Administracao de Empresas de Sao Paulo 1 publication, 0.47%
Brazilian Administration Review	Brazilian Administration Review, 1, 0.47% Brazilian Administration Review 1 publication, 0.47%
Trans Tech Publications	Trans Tech Publications, 1, 0.47% Trans Tech Publications 1 publication, 0.47%
Vytautas Magnus University	Vytautas Magnus University, 1, 0.47% Vytautas Magnus University 1 publication, 0.47%
Editura ASE Bucuresti	Editura ASE Bucuresti, 1, 0.47% Editura ASE Bucuresti 1 publication, 0.47%
Ural Federal University	Ural Federal University, 1, 0.47% Ural Federal University 1 publication, 0.47%
Associacao Brasileira de Engenharia de Producao - ABEPRO	Associacao Brasileira de Engenharia de Producao - ABEPRO, 1, 0.47% Associacao Brasileira de Engenharia de Producao - ABEPRO 1 publication, 0.47%
IntechOpen	IntechOpen, 1, 0.47% IntechOpen 1 publication, 0.47%
	5 10 15 20 25 30 35 40 45 50

We do not take into account publications without a DOI.
Statistics recalculated weekly.

Are you a researcher?

Create a profile to get free access to personal recommendations for colleagues and new articles.

Metrics

215

Cite this

GOST |

Cite this

GOST Copy

Hansen S. C., Otley D. T., Van Der Stede W. A. Practice Developments in Budgeting: An Overview and Research Perspective // Journal of Management Accounting Research. 2003. Vol. 15. No. 1. pp. 95-116.

GOST all authors (up to 50) Copy

Hansen S. C., Otley D. T., Van Der Stede W. A. Practice Developments in Budgeting: An Overview and Research Perspective // Journal of Management Accounting Research. 2003. Vol. 15. No. 1. pp. 95-116.

RIS |

Cite this

RIS Copy

TY - JOUR

DO - 10.2308/jmar.2003.15.1.95

UR - https://doi.org/10.2308/jmar.2003.15.1.95

TI - Practice Developments in Budgeting: An Overview and Research Perspective

T2 - Journal of Management Accounting Research

AU - Hansen, Stephen C

AU - Otley, David T.

AU - Van Der Stede, Wim A

PY - 2003

DA - 2003/01/01

PB - American Accounting Association

SP - 95-116

IS - 1

VL - 15

SN - 1049-2127

SN - 1558-8033

ER -

BibTex |

Cite this

BibTex (up to 50 authors) Copy

@article{2003_Hansen,

author = {Stephen C Hansen and David T. Otley and Wim A Van Der Stede},

title = {Practice Developments in Budgeting: An Overview and Research Perspective},

journal = {Journal of Management Accounting Research},

year = {2003},

volume = {15},

publisher = {American Accounting Association},

month = {jan},

url = {https://doi.org/10.2308/jmar.2003.15.1.95},

number = {1},

pages = {95--116},

doi = {10.2308/jmar.2003.15.1.95}

}

MLA

Cite this

MLA Copy

Hansen, Stephen C., et al. “Practice Developments in Budgeting: An Overview and Research Perspective.” Journal of Management Accounting Research, vol. 15, no. 1, Jan. 2003, pp. 95-116. https://doi.org/10.2308/jmar.2003.15.1.95.

Publisher

American Accounting Association

Journal

Journal of Management Accounting Research

scimago Q1

wos Q3

SJR

0.964

CiteScore

3.3

Impact factor

1.7

ISSN

10492127 (Print)

15588033 (Electronic)