The role of budgets in organizations facing strategic change: an exploratory study

The Effect of Management Control System on Performance Measurement System at Small Medium Hotel in Malaysia

“…For example, integrating boundary control system in PMS design will increase R square for about 14.3 percent and this strong relationship is also supported by the strong direct effect between boundary control system and hotel performance. This study supports the argument given by [30] where they used budgeting control system as a boundary control system. They found that by using budgeting control system, performance will be increased.…”

“…By integrating diagnostic control system when designing PMS in measuring hotel performance help SMEs hotels aware that tracking progress towards goals, monitoring results of hotel operation, review key measures and comparing outcome with expectation will likely assist management of the hotels to improve their performance. In comparison to the manufacturing sector, the hotel sector appears to depend far less on physical resources for their basic operation [30], however, it does not mean that there is no need for measuring system to be properly designed.…”

Choice and change of measures in performance measurement models

“…Bouwens and Abernethy (2000) found that firms going through a strategic change process, typically categorized as an entrepreneurial activity, place more importance on integrated PMM information. Finally, Abernethy and Brownell (1999) found that hospitals following a prospector strategy focused more attention on dialogue, communication and learning. No prior strategic-fit work was found leading to a strategy-based preference for attributes of informativeness and incentives for improvement.…”

As Múltiplas Funções do Orçamento Empresarial

“…Por outro lado, entende-se que outros fatores não foram contemplados no presente modelo e poderiam ter contribuído para uma maior explicação, como o estilo de uso do orçamento empresarial seguindo os frameworks de uso facilitador e coercitivo (Chapman & Kihn, 2009), ou uso diagnóstico e interativo (Abernethy & Brownell, 1999;Sponem, 2004;Sponem & Lambert, 2010). Além do mais, não foram contemplados fatores de contexto interno e externo, como incerteza nos negócios, descentralização, estratégia, discutidos pela teoria contingencial (Ekholm & Wallin, 2011;Espejo, 2008;Hansen & Van der Stede, 2004;Merchant, 2007;Piccoli et al, 2014;Silva & Gonçalves, 2008).…”

“…Talvez pelo fato de ele exercer uma série de funções e se relacionar com diversas etapas do processo de gestão. As funções do orçamento não são padronizadas nem homogêneas, podendo se revelar de diversas formas dentro das organizações (Abernethy & Brownell, 1999;Frezatti, Nascimento, Junqueira, & Relvas, 2011;Hansen & Van der Stede, 2004;Sponem & Lambert, 2010). Moores e Yuen (2001) sugerem que as funções do orçamento não são determinadas isoladamente e Shields e Shields (1998) indicam que elas são correlacionadas.…”