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The budget has traditionally been viewed as playing an essential role in management control. However, recently it has become the subject of intense critique. The critiques concern the way budgets are used as well as the fundamental drawbacks of the budgeting process. At the same time, a number of studies provided evidence that budgets are still being used in most organizations. Responding to the call for more examination of these issues against empirical evidence, this chapter studies contemporary budgeting practices in the case of a Russian oil company.

The chapter is heavily based on primary data collected from the interviews with company representatives. Secondary data collected from public sources was used as well. The empirical description is organized around a monthly budgeting process adopted in one subsidiary of the case company. The description is presented from the perspective of the financial department of the subsidiary company.

The study concludes that, in spite of all the critiques, budgeting is widely used in the Russian oil company. It is extensively used for control purposes, and the main focus of budgetary control is put on a transactional level.

The chapter traces the budgeting process currently adopted in one of the Russian oil corporations. This contributes to research evidence on Russian companies, an area which has previously received little attention from researchers and provides evidence supporting the view of budgeting as continuing to play an important role in many organizations.

Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to stimulate further research by providing an overview of antecedents of participative budgeting and suggesting ways to build upon extant research.

We assess 22 studies published prior to 2011 that offer statistical insights into why organizations use participative budgeting by theorizing and modeling it as a dependent variable.

This work answers two research questions regarding why organizations use participative budgeting: (a) Which antecedents of participative budgeting have been analyzed so far? (b) Which causal-model forms are used in extant research regarding the antecedents of participative budgeting?

This paper provides a detailed overview of empirical studies and respective findings aiming to explain why organizations use participative budgeting. Many prior studies have measured the association between contextual antecedents and participative budgeting. However, from a theoretical perspective, objectives of employees and supervisors are often used to explain the relation. Based on our literature review, we propose that all objectives identified so far intervene in the relationship between context and use of participative budgeting and also further detail these objectives. Consequently, our review analyzes the status quo of research on why organizations use participative budgeting and adds additional suggestions of underlying causal processes that can be tested in future studies.

This chapter reviews factors responsible for climate change, impacts of the change on animal health, zoonotic diseases, and their linkage with One-Health program.

This chapter is based on the available literature related to climate change and its effect on animal health and production from different points. The causes and change forcers of climate change, direct and indirect effects of the change on animal health management, host–pathogen–vector interaction, and zoonotic diseases are included. Inter-linkage between climate change and One-Health program are also assessed.

Beside natural causes of climatic change, greenhouse gases are increasing due to human activities, causing global climate changes which have direct and indirect animal health and production performance impacts. The direct impacts are increased ambient temperature, floods, and droughts, while the indirect are reduced availability of water and food. The change and effect also promote diseases spread, increase survival and availability of the pathogen and its intermediate vector host, responsible for distribution and prevalence of tremendous zoonotic, infectious, and vector-borne diseases. The adverse effect on the biodiversity, distribution of animals and micro flora, genetic makeup of microbials which may lead to emerging and re-emerging disease and their outbreaks make the strong linkage between climate change and One-Health.

Global climate change is receiving increasing international attention where international organizations are increasing their focus on tackling the health impacts. Thus, there is a need for parallel mitigation of climate change and animal diseases in a global form.

Most research on climate change is limited to environmental protection, however this chapter provides a nexus between climate change, animal health, livestock production, and the One-Health program for better livelihood.