Noah P. Barsky - Böcker

Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes.The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.

Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes.The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.

In today’s dynamic global business environment where knowledge is a main asset and learning becomes the most important process, Business Education needs to employ the right practices to develop future leaders. Businesses require graduates that become true experts. But can business schools indeed create learning experiences that address the needs of the global marketplace? Can they teach students to build learning organizations?The articles in this volume detail successful approaches developed by business educators and researchers. The approaches have been implemented to solve real problems and to provide students with the ethical and analytical abilities they will need to both compete and contribute to the betterment of others. The thematic part of this volume focuses on the potential of interactive on-line activities to promote business and economics education. They demonstrate the benefits that learning technologies can bring and show how to overcome potential problem issues.

Management Accounting: A Business Planning Approach has three primary objectives: to introduce students to strategy and its impact on process and performance; to help students understand basic business processes and their inherent risks; and to emphasize the importance of management accounting in business decision making.In addition to highly readable and easy-to-understand technical material, the instructional content is contextualized in the unfolding story of a business. In each chapter, students see how contemporary tools and techniques are applied in real-world business situations. Specific topics include applying a Balanced Scorecard approach, planning profitable operations, using forecasting tools and techniques, analyzing budgets and costs, and preparing and presenting business plans. All chapters include mini-cases, step-by-step, semester-long business planning applications, and images and illustrations that link the content to leading business practices.The new edition features updated company examples and exhibits, revised discussion questions, a full glossary, and new, timely homework assignments. Built around authentic business problems and information needs, Management Accounting prepares students to compete in today's dynamic business environment. It is ideal for both undergraduate and graduate management accounting courses.