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Determinants of company adoption of a top down - bottom up budget process procedure

Madini, P.M., Dossi, A. (2012) Determinants of company adoption of a top down - bottom up budget process procedure. In: Manufacturing Accounting Research Conference, 13 - 15 June 2012, Brussels, Belgium. (Unpublished) (The full text of this publication is not currently available from this repository.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:57852)

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.

Abstract

In this paper we explore the meaning and determinants of companies' adoption of top-down/ bottom-up budgetary procedures. Building on the management accounting literature on the advantages of various budgeting procedures, we first identify three formal design characteristics that together summarize companies' position on a continuum from top-down to bottom-up budgetary procedures. Then, using questionnaire data from a sample of 141 middle-large companies operating in Italy, we analyze the antecedents of these sets of characteristics to explain the likelihood that companies' adopt a certain position on the continuum of procedures. We integrate this evidence conducting a focus group with a sample of respondents. Overall we find that company's position on the continuum of procedures depends on four antecedents: the complexity of business unit budget responsibility; business unit strategic diversification; company geographical dispersion and business unit geographical distance.

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 14:06 UTC
Last Modified: 16 Nov 2021 10:23 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/57852 (The current URI for this page, for reference purposes)
Madini, P.M.: https://orcid.org/0000-0002-2918-3600
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