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portada current budgeting practices in u.s. industry: the state of the art
Type
Physical Book
Year
1987
Language
Inglés
Pages
220
Format
Hardcover
Dimensions
21.6 x 14.0 x 1.6 cm
Weight
0.43 kg.
ISBN
0899302505
ISBN13
9780899302508

current budgeting practices in u.s. industry: the state of the art

Srinivasan Umapathy (Author) · Spinivas Umapathy (Author) · Praeger Publishers · Hardcover

current budgeting practices in u.s. industry: the state of the art - Umapathy, Srinivasan ; Umapathy, Spinivas

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Origin: U.S.A. (Import costs included in the price)
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Synopsis "current budgeting practices in u.s. industry: the state of the art"

Umapathy, in conjunction with the National Association of Accountants, surveyed over 400 companies nationwide to compile a profile of budgeting practices and budget manager qualifications. He also sought to determine whether there are significant variations in practices in different industries, different management philosophies and between financially successful and unsuccessful companies. In the last two chapters he provides a number of suggestions for improving budgetary practices by examining those used by successful companies and exploring the implications of the research for managers and academics. He briefly describes a model of effective planning and control systems taht combines the perspectives of accounting, organizational beharior, and strategic policy. Accountants in industry will find this an interesting work with a lot of useful information to help appraise the relative state of their companies' budgetary practices. Academic accountants will encounter much interesting data and a good syntheses of recent research on the subject. Journal of Accountancy

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