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Book part
Publication date: 1 January 2014

Robert J. Parker, James M. Kohlmeyer, Sakthi Mahenthirian and Terry Sincich

Prior studies in accounting argue that subordinates have private information about their areas of responsibility and that revelation of such information benefits the organization…

Abstract

Purpose

Prior studies in accounting argue that subordinates have private information about their areas of responsibility and that revelation of such information benefits the organization. This study investigates factors that encourage subordinates to share this information with their superiors during the budgeting process. According to the proposed theory, the fairness of the budgeting system, specifically its procedural justice, influences the degree of information sharing. If the subordinate believes that budgeting procedures are fair, the subordinate is more likely to disclose private information during the budgeting process.

Design/methodology/approach

We conduct an anonymous survey of supervisors and managers in four companies. Regression model is developed with information sharing as the dependent variable. Independent variables include procedural justice of budgeting system and also budget participation and organizational commitment, variables that prior studies have identified as important in information sharing.

Findings

Results support the proposed model in general. The three independent variables (procedural justice, budget participation, commitment) interact in their effect on information sharing.

Research limitations/implications

Results suggest that companies that seek the private information of subordinates should consider the fairness of the budgeting system. Fair procedures encourage information exchange.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78350-632-3

Keywords

Article
Publication date: 1 January 2014

Laura Mørch Andersen and Thomas Bøker Lund

This article aims to investigate how sub-markets with different degrees of maturity develop during a period of general organic growth, and how different consumer segments behave…

1623

Abstract

Purpose

This article aims to investigate how sub-markets with different degrees of maturity develop during a period of general organic growth, and how different consumer segments behave on these sub-markets.

Design/methodology/approach

This paper uses actual purchasing behaviour of six consumer segments with different attitudes towards food in general, and organic production and products in particular. The data is from the Danish market for organic foods, which is one of the most mature markets in the world.

Findings

The segmentation splits consumers into a positive and a non-positive half, each half consisting of three different segments. The estimations show that the development in general organic consumption varies between segments, and that their behaviour varies between sub-markets. The positive half of the population has driven the overall growth in organic budget share at the Danish market over the period 2005 to 2007, while the other half have not changed their consumption significantly.

Practical implications

The results indicate that for the most dedicated organic consumers, the organic budget share may be approaching a saturation point for some types of food, but also identify other types of food which still have a growing organic budget share, even among the most dedicated consumers.

Originality/value

The combination of attitudes and actual behaviour for a large number of consumers is new, and the results provide a valuable contribution to the ongoing investigation of organic consumers, and provide new nuances to the understanding of the latest organic growth.

Details

British Food Journal, vol. 116 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 3 April 2019

Nguyen Phong Nguyen, Felicitas Evangelista and Tai Anh Kieu

Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary…

4618

Abstract

Purpose

Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance. Specifically, this study addresses the research questions: whether vertical information sharing and budget goal commitment mediate the relationship between employees’ budgetary participation and their work performance; and whether employees’ perceived budget fairness can strengthen the positive effects of budgetary participation on vertical information sharing and budget goal commitment.

Design/methodology/approach

Survey data were collected from a sample of 556 low to middle level managers of business organizations in Vietnam. The research model and its hypotheses were tested using PLS-SEM. The standardized root mean squared residual value of the composite model was employed to assess model fit. Common method bias was also checked using the marker-variable approach.

Findings

This study has two key findings: both vertical information sharing and budget goal commitment partially mediate the positive effects of budgetary participation on work performance; and both dimensions of perceived budget fairness (distributive and procedural) elevate the positive relationships of budgetary participation – vertical information sharing and budgetary participation – budget goal commitment.

Practical implications

The findings could benefit businesses in Vietnam and similar market contexts. Specifically, top management needs to select a proper level of budgetary participation that can facilitate information sharing vertically within the organization and motivate their employees to be more committed to achieve budget goals. Besides, the top management also needs to ensure that their employees perceive the fairness in the budgeting process.

Originality/value

The study contributes a greater understanding as regards the mediating roles of vertical information sharing and budget goal commitment as well as the moderating role of perceived budget fairness on the relationship between employees’ participation in the budgetary process and their work performance, especially in the context of an emerging market – Vietnam. Overall, this study contributes to the management and accounting literature with insights concerning a more complex process explaining employees’ work performance and triggered by their budgetary participation.

Details

Journal of Asian Business and Economic Studies, vol. 26 no. 1
Type: Research Article
ISSN: 2515-964X

Keywords

Article
Publication date: 1 November 2000

George S. Low and Jakki J. Mohr

Brand managers in packaged goods firms are under pressure to increase or maintain high sales promotion spending at the expense of media advertising. This study investigates the…

30134

Abstract

Brand managers in packaged goods firms are under pressure to increase or maintain high sales promotion spending at the expense of media advertising. This study investigates the antecedents and outcomes of brand managers’ advertising and sales promotion budget allocations by adopting a bounded rationality perspective. Based on survey data collected from 165 brand managers in the USA, higher advertising (vs sales promotion) allocations are associated with: single, relatively high priced brands in the early phases of the product life cycle; and more experienced brand managers who are subject to less retail influence. Also, brands with higher budget allocations to advertising, relative to sales promotion, tend to have more favorable consumer attitudes, stronger brand equity, and higher market share increases and profits. Managerial implications and areas for future study are discussed.

Details

Journal of Product & Brand Management, vol. 9 no. 6
Type: Research Article
ISSN: 1061-0421

Keywords

Book part
Publication date: 30 September 2020

Dmitry V. Didenko

This chapter sheds light on long-term trends in the level and structural dynamics of investments in Russian human capital formation from government, corporations, and households…

Abstract

This chapter sheds light on long-term trends in the level and structural dynamics of investments in Russian human capital formation from government, corporations, and households. It contributes to the literature discussing theoretical issues and empirical patterns of modernization, human development, as well as the transition from a centralized to a market economy. The empirical evidence is based on extensive utilization of the dataset introduced in Didenko, Földvári, and Van Leeuwen (2013). Our findings provide support for the view expressed in Gerschenkron (1962) that in late industrializers the government tended to substitute for the lack of capital and infrastructure by direct interventions. At least from the late nineteenth century the central government's and local authorities' budgets played the primary role. However, the role of nongovernment sources increased significantly since the mid-1950s, i.e., after the crucial breakthrough to an industrial society had been made. During the transition to a market economy in the 1990s and 2000s the level of government contributions decreased somewhat in education, and more significantly in research and development, but its share in overall financing expanded. In education corporate funds were largely replaced by those from households. In health care, Russia is characterized by an increasing share of out-of-pocket payments of households and slow development of organized forms of nonstate financing. These trends reinforce obstacles to Russia's future transition, as regards institutional change toward a more significant and sound role of the corporate sector in such branches as R&D, health care, and, to a lesser extent, education.

Details

Research in Economic History
Type: Book
ISBN: 978-1-83909-179-7

Keywords

Book part
Publication date: 24 October 2023

Umesh Sharma and Denise Frost

The purpose of this chapter is to examine the budgeting process in a local church from a social capital perspective. The social capital provides novel insights into the…

Abstract

The purpose of this chapter is to examine the budgeting process in a local church from a social capital perspective. The social capital provides novel insights into the construction of budgets and its social aspects. A qualitative case study was adopted, with an interpretive methodology. Semi-structured interviews were used to interview 14 managers involved in the budgeting process at a local independent church. The interview data were supplemented by documentary evidence. Nahapiet and Ghoshal (1998) framework of social capital was used to analyse the data. The main finding was that budgeting was found to be a social process – that can best be explained by social capital theory. There may be an element of self-selection, as the church agreed to participate in the study and chose to allow a researcher to examine social aspects of its budgeting process. The chapter contributes to both social capital theory and church literature. Social capital provides novel insights into the construction of budgets and its social aspects. In addition, contemporary budgeting practices are studied in a church in a denomination and country not previously studied.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83753-917-8

Keywords

Book part
Publication date: 17 September 2018

Jayakrishna Upadhyay, Suresh Tiwari and Dhruba Ghimire

The purpose of this chapter is to analyse disparity in Nepal’s Higher Education sector along gender, geographical and economic dimensions. The inequality in education is analysed…

Abstract

The purpose of this chapter is to analyse disparity in Nepal’s Higher Education sector along gender, geographical and economic dimensions. The inequality in education is analysed for indicators that relate to both access and quality of higher education. The analysis is done for two time periods for observing trends in the indicators of higher education. The chapter analyses both demand side and supply side elements of access to higher education such as availability of higher education institutions (HEIs), government budget and scholarships. Through analysis of both demand side and supply side initiatives, we show that Nepal has made impressive achievements in increasing higher education enrolment; however, this level of gross enrolment rate (GER) is not enough to graduate to middle income status by 2030. The quality of higher education is poor in terms of providing input as well as teaching/learning processes. Teachers, students, university management and politicians should take responsibility for the failing state of higher education and take necessary actions to improve the quality of higher education.

Details

Contexts for Diversity and Gender Identities in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-056-7

Keywords

Article
Publication date: 29 July 2014

Lennart Ravn Heerwagen, Laura Mørch Andersen, Tove Christensen and Peter Sandøe

The purpose of this paper is to investigate the evidence for a positive correlation between increased consumption of organic products and potential climate change mitigation via…

1597

Abstract

Purpose

The purpose of this paper is to investigate the evidence for a positive correlation between increased consumption of organic products and potential climate change mitigation via decreased consumption of meat and it is discussed to what extent organic consumption is motivated by climate change concerns.

Design/methodology/approach

A fixed effects model together with a factor analysis and ordinary least square are used to analyse household purchase data for 2,000 households in 2006-2010 combined with survey questionnaire data from 2008.

Findings

A small but statistically significant correlation between increasing organic budget shares and decreasing meat budget shares is found. People include food-related behaviour such as the purchase of organic food and reduced meat consumption as ways to mitigate climate change. However, other behavioural modifications such as reduction of car usage and household heating are perceived as more important strategies.

Research limitations/implications

Other food-related mitigation strategies could be investigated. The climate effect of different diets – and how to motivate consumers to pursue them – could be investigated. Individual as opposed to household data would supplement the analyses.

Practical implications

Demand-side policies aiming at climate-friendly consumption could be a central factor in combating climate change. Already, food-related mitigation strategies such as lowered meat consumption are established practices among a group of organic consumers. As some consumers believe that climate change can be mitigated by consuming organic food, the authors propose that this is taken into account in the development of organic farming.

Originality/value

The authors propose a shift from analysing the climate-friendliness of production to addressing the climate-friendliness of consumption using consumption of organic food as a case. The authors link stated concerns for climate changes with actual food-related behaviour.

Details

British Food Journal, vol. 116 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 1 March 2017

Miklós Sebók and Tamás Berki

The paper applies two core theoretical frameworks of budgetary change-incrementalism and punctuated equilibrium theory-to a new database of Hungarian final accounts data for the…

Abstract

The paper applies two core theoretical frameworks of budgetary change-incrementalism and punctuated equilibrium theory-to a new database of Hungarian final accounts data for the period 1991 through 2013. Based on our analysis trends in Hungarian budgeting are in line with available comparative evidence suggesting that yearly changes of budget outlays in policy domains are best characterized by a punctuated equilibrium model. The most significant variable in predicting whether an observation would fall into the equilibrium or punctuated group was the share of the given policy domain of total outlays. However, alternative explanatory variables, such as the electoral cycle, the fiscal cycle and the business cycle had no effect on the results.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 9 July 2018

Junaid Ahmed, Mazhar Mughal and Inmaculada Martinez-Zarzoso

The purpose of this paper is to analyze differential consumption patterns of Pakistani migrant households resulting from foreign and domestic remittances.

Abstract

Purpose

The purpose of this paper is to analyze differential consumption patterns of Pakistani migrant households resulting from foreign and domestic remittances.

Design/methodology/approach

Using the Working-Leser model and a number of matching techniques, the authors analyze a representative household survey carried out in 2010–2011 to compare various expenditure categories of recipient and non-recipient households across different income brackets.

Findings

Results show that foreign remittances lead to significant consumption changes. Contrary to the widely held view, remittances do not raise the budget share on consumer goods and recreation, while allocation on education increases substantially. Households receiving domestic remittances also reflect strong focus on human capital with significantly higher shares of health and education. Recipients of international transfers living below one dollar a day spend proportionally more on food compared with their non-recipient counterparts whereas their education and health budget shares are not dissimilar.

Practical implications

The positive effect of remittances on expenditures on human capital coupled with a lack of evidence suggesting an increase in the share of conspicuous spending resulting from remittances highlights the beneficial role that remittances play in a developing country.

Originality/value

Extant literature lacks consensus on whether migrant remittances should be treated as a temporary or permanent source of household income. In this study, the authors argue and empirically show that the two need not be mutually exclusive, and may co-exist depending on the nature of remittances and household characteristics.

Details

International Journal of Social Economics, vol. 45 no. 7
Type: Research Article
ISSN: 0306-8293

Keywords

1 – 10 of over 53000