Aims to describe budgeting processes in health care, education, and insurance business.
A survey was undertaken, using an interview approach, to expose tactical budgeting matters and behaviors of some central Georgia businesses.
The study shows that budgets are used in different degrees and for different purposes across different industries.
A more comprehensive, comparative study would be a worthwhile undertaking to provide an in‐depth analysis of issues involved in the budgeting process across industries.
The study provides examples of practical steps involved in the budgeting process.
The study provides evidence of the extent to which theoretical concepts are applied in practice.
CitationDownload as .RIS
Emerald Group Publishing Limited
Copyright © 2005, Emerald Group Publishing Limited