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Determinants Of Company Adoption Of A Top Down - Bottom Up Budget Process Procedure

Madini, P.M., Dossi, A. (2015) Determinants Of Company Adoption Of A Top Down - Bottom Up Budget Process Procedure. In: American Accounting Association Annual Meeting, 7-12 August 2015, Chicago, USA. (Unpublished) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:57851)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
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Abstract

This study develops and tests a theory on the determinants

of company adoption of different top down

– bottom up budget process procedures in a sample

of middle-large companies operating in Italy. Using

questionnaires collected by 141 management accountants,

it finds that companies adopt five different

budget process procedures. It shows that the complexity

of business units budget responsibility and

business units strategic diversification significatively

increase the likelihood of adopting a bottom up budget

process procedure (vs. the extreme top down one),

while company geographical dispersion and business

units geographical distance significatively reduce that

likelihood. This study also finds external determinants

to be not significant predictors of the likelihood of

adopting any bottom up budget process procedures

(vs. the extreme top down one).

Item Type: Conference or workshop item (Paper)
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Paola Madini
Date Deposited: 11 Oct 2016 13:59 UTC
Last Modified: 07 Oct 2021 13:21 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/57851 (The current URI for this page, for reference purposes)
Madini, P.M.: https://orcid.org/0000-0002-2918-3600
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