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Empirical evidence indicates that effective management of resources to implement strategy in a balanced scorecard (BSC) system is essential. We present a mathematical model for allocating limited resources in the BSC strategy implementation process.

The proposed facilitated negotiation model provides a systematic approach to prioritizing strategic initiatives in the design and implementation of a BSC.

Our joint decision model prioritizes strategic initiatives and concurrently calculates the optimal (or approximately optimal) set of BSC targets and weights, given multiyear resource restrictions.

The model assumes full, open, and truthful exchange of information between the parties; an assumption that may exclude many organizations.

We address an important gap in the BSC literature on how organizations can effectively link strategy to the potential constraint of resource budgets.

Quantitative models are being used in practice for allocating resources, but we are not aware of their use by organizations for allocating resources in a BSC application.

The purpose of this paper is to develop a novel analytical approach for workface planning practice in industrial-construction sector such that the construction work package (CWP) resource budget can be sufficiently planned for delivering possible field installation work package (FIWP) schedules with work uncertainty.

The relationship between CWP resource budget and FIWP schedules is first elucidated based on workface planning practice. The literature of work packaging, workface planning and project scheduling is reviewed. A novel analytical approach is then developed to quantify CWP resource budget based on a probability theory, in consideration of the probability of occurrence of feasible FIWP schedules formulated based on a resource scheduling approach. The results of case studies given by the new approach are cross validated by using simulation and optimization techniques.

The new analytical approach can assist workface planning by quantifying the expected CWP resource budget to deliver the FIWP work scope with certain activities that are planned at project level and with uncertain activities that are found at workface level.

The new analytical approach helps project and workface planners to reliably deploy CWP resource budget for delivering FIWP schedules instead of guessing the budget based on experience. An industrial-construction project for upgrading oil-sands refinery facility is used to show the practical implications.

This research develops a new analytical approach for workface planning practice to determine sufficient CWP resource budget for delivering feasible FIWP schedules with work uncertainty.

This paper explores budgetary practices in a Tanzanian university after decentralization.

Data were collected through interviews, document analysis, and observation. Moreover, Bourdieu's theory was used in open and axial coding procedures for data analysis.

The findings show that decentralized budgeting was a disillusionment. Administrators failed to transfer financial authority to resource recipients. Budgetary practices were shaped by the social structure/budget cycle (field), resources possessed by budgetary actors (capital) and the sincerity patterns of actors in budgetary practices (habitus). Most resource recipients had insincerity in budgeting habitus deploying subversive strategy, while the minority had sincerity in budgeting habitus, deploying submissive strategy. On the other hand, administrators had sincerity and insincerity in budgeting habitus, deploying conservative strategy.

In order to enhance effective decentralization, resource recipients should be provided with adequate financial resources and budgeting skills. Furthermore, they should be trusted and recognized. Moreover, in order to shape budgeting strategies and practices towards achieving organizational objectives, managements should identify and work on internal, external and technical budgetary constraints. In addition, they should promote sincerity in budgeting habitus as habitus can be created, altered, and reproduced through knowledge.

This is the first paper to investigate budgetary practices in a university setting, employing all Bourdieu's six theoretical concepts. It contributes to Bourdieu's theory by introducing a submissive strategy. In addition, it introduces “episteme” concept as the opposite of “doxa.” Moreover, the paper responds to the call by Deering and Sá (2018) to investigate what guides budgetary practices in a university setting. The paper has also demonstrated the role of approval organs and subordinates which were neglected in prior studies. It proposes a theory of budgetary practice in a University setting when budgeting is decentralized. It thus responds to the call to investigate and theorize the role of actors in calculative practices (such as budgeting) in a University setting (Argento et al., 2020; Aleksandrov, 2020; Grossi et al., 2020; Ozdil and Hoque, 2017).

The purpose of this paper is to compare the different performance-based budgeting models used in the judiciaries of three European countries: Italy, Finland and the Netherlands. In particular, this paper focusses on the criteria adopted by these three countries to fund the courts, and it analyses the effects of these criteria on the distribution of resources and performance variability among first instance courts.

This exploratory research is based on a literature review and data analysis of three case studies. Equity in resource distribution and equality in courts' performance are assessed using the coefficient of variation.

The preliminary findings suggest the following: (1) funding models with a close link between performance and budget better guarantee equitable allocation of resources among courts and, therefore, more equal performance among courts within a country; (2) unbalanced allocation of resources is associated with disparities among courts in terms of judicial efficiency and effectiveness and consequently, unequal treatment of/outcomes for citizens coming before the law.

This paper is part of a broader research project aimed at analysing the impact of performance budgeting on the efficiency, quality, organization and values of judiciaries. This study only considers quantitative aspects of performance, but it will be followed by further analysis that will explore performance and judicial budgeting from other perspectives.

This paper describes examples of three different models of performance-based judicial budgeting from other countries, which aim to reform the budgeting processes of the judiciaries in question. The paper emphasizes the importance of adopting rational and transparent funding criteria in order to ensure judicial independence and accountability and to balance courts' performance, guaranteeing the principle that every citizen must obtain the same treatment before the law.

This paper contributes to the existing performance-based budgeting literature by studying its application to the judiciary, which, due to its peculiarities, is an area that has been overlooked in previous studies and deserves further attention. This study contributes to the court administration literature by exploring the issue of budgeting, which, despite its importance, is still a neglected subject.

The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems.

This study adopts field-based research, utilising Latour's (1999) concept of “circulating reference”, to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization.

This paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of “budget relief” as a method of valuation in accounting practice.

Our paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices.

Our work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.

The purpose of this paper is to empirically examine whether firms in Ghana allocate resources through the use of budgetary planning principles.

A survey was conducted using top business executive and budget holders of the firms listed on the Ghana Stock Exchange. The data were analyzed using the structural equation modeling (SEM) and, in particular, the PLS-SEM approach.

The study demonstrates that there is a statistically significant relationship between budgeting, performance management, and resource allocation constructs. The results indicate that performance management partially mediates the relations between budget planning and resource allocation. This indicates that firms in Ghana behave optimally by allocating resource using budgetary planning principles.

The study is limited to the firms listed on the Ghana Stock Exchange. As a policy implication, this study has established that efficiency revolves around making the possible use of a given set of resources and as such firms in Ghana allocate resources through the use of budget.

There have been just a few studies that tried to integrate budgeting, performance management, and resource allocation in a comprehensive framework to deal with agency problems.

This paper examines the relationship between and the effects of resource allocation and levels of professionalism on local economic development policies and strategies. In short, it asks a basic question; do cities get what they pay for in terms of economic development? A value judgment is, of course, inherent in this question; "what you pay for" serves as a euphemism for "good" economic development programs and policies. That is, if a local government devotes more budget and staff resources toward economic development, is the city more likely to implement effective economic development policies? Thus, this research examines the relationship between the resources and the professionalism of the local economic development agency, and the corresponding economic development goals and techniques employed in those communities.

In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of this approach claim that resource budgeting will improve the allocation of government spending and increase efficiency in government production. A basic flaw of the reform proposals is the failure to acknowledge the hybridity of government activities and the need to accommodate these hybridities in the accounting system. We argue that the present dual system, with some minor revisions, will be superior to the proposed resource budgeting system.

Sets out to stress the need to adjust performance management to the deficiencies inherent in the output controls within The Netherlands defence forces.

By analysing the management control reforms of the recent past, the paper assesses the scope for a “decision revelation” within the Defence organisation. It develops a framework for disclosure of decentralised decision making focusing on the allocation of labour time within the fixed labour force. Recent developments in the Defence organisation units for officer education and training are used to illustrate the framework.

Management control systems fail because of weaknesses in the management accounting information underlying them. Management accounting information with respect to defence expense budgets does not grasp the relevant decentralised decision making to be controlled. This decision making is primarily concerned with the opportunity costs of the allocation of time within the labour force of the Dutch Department of Defence.

Variability of costs should be disclosed in terms of labour time information. Budgetary accounting restricted to the department's (fixed) expenses on military personnel will not reveal for which purposes defence money is actually spent.

Outlines a framework for decision revelation as a base for management contracting between central management and lower level organisation units.

Discusses the benefits of using devolved budget models in further education and the tensions that may arise from their introduction. The author’s research into caseloading models in further education are the basis of the findings and discussion of the implications of decentralising power for managers and teams. The reasons for the prevailing centralised model of resource management are discussed and the benefits to the organisation, managers and teams of using decentralised, devolved budget models are outlined. The discussion covers areas of resistance and reluctance to the change and the cultural and management style prerequisites for successful implementation of devolved budgets. The view of devolution of control as an empowerment tool for managers and teams is considered and alternative views of the model are highlighted, including the uncomfortable realities it may force upon middle managers.