Budget practices case studies

Abstract

Purpose

Aims to describe budgeting processes in health care, education, and insurance business.

Design/methodology/approach

A survey was undertaken, using an interview approach, to expose tactical budgeting matters and behaviors of some central Georgia businesses.

Findings

The study shows that budgets are used in different degrees and for different purposes across different industries.

Research limitations/implications

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.

Practical implications

The study provides examples of practical steps involved in the budgeting process.

Originality/value

The study provides evidence of the extent to which theoretical concepts are applied in practice.

Citation

Fruitticher, L., Stroud, N., Laster, J. and Yakhou, M. (2005), "Budget practices case studies", Managerial Auditing Journal, Vol. 20 No. 2, pp. 171-178. https://doi.org/10.1108/02686900510574575