Abstract
[Autom. eng. transl.] The essay provides useful elements to: • understand the aims of the organizational process that accompanies the preparation of the budget; • identify the characteristics of the responsibility budget and organizational prerequisites for its adoption; • describe the distinctive elements of the different types of economic responsibility centers; • analyze the behavioral implications of the budgeting process and the possible conflicts between the different purposes attributed to it; • understand the effects of the degree of difficulty of the objectives on managerial performance; • assess the impacts of participation on the effectiveness of the budgeting process; • critically evaluate budget limits and evolutionary trends (beyond and better budgeting).
| Translated title of the contribution | [Autom. eng. transl.] Economic control and the role of the budget: organizational aspects |
|---|---|
| Original language | Italian |
| Title of host publication | Programmazione e Controllo |
| Pages | 337-362 |
| Number of pages | 26 |
| Publication status | Published - 2019 |
Keywords
- Processo di budgeting, obiettivi economico-finanziari, responsabilizzazione economica