Accès libre

Why Budgeting in Small and Medium Enterprises Matters?

,  et   
09 août 2024
À propos de cet article

Citez
Télécharger la couverture

Abdel-Kader, M. and Luther, R. (2006). Management Accounting Practices in the British Food and Drinks Industry. British Food Journal, 108(5), 336–357. Search in Google Scholar

Abogun, S. and Fagbemi, T.O. (2012). The Efficacy of Budgeting as a Control Measure in Developing Economies: A Study from Nigeria. Asian Social Science, 8(1), 176–182. Search in Google Scholar

Ahmad, K. (2012). The use of management accounting practices in Malaysian SMEs. Unpublished Doctor of Philosophy thesis, University of Exeter. Search in Google Scholar

Al Smirat, B.Y. (2013). The Use of Accounting Information by Small and Medium Enterprises in South district of Jordan. A research of Finance and accounting, 4(6),169–175. Search in Google Scholar

Alleyne, P. and Marshall, D.W. (2011). An exploratory study of management accounting practices in manufacturing companies in Barbados. International Journal of Business and Social Science, 2(9), 49-58. Search in Google Scholar

Assembly of North Macedonia (2021), Law on Trade Companies, https://economy.gov.mk/Upload/Documents/%D0%97%D0%A2%D0%94.pdf. (Accessed: 24 July 2021). Search in Google Scholar

Atrill, P. and McLaney, E. (2008). Accounting and finance for non-specialists. Harlow, England: Prentice Hall Financial Times, pp.312-344 Search in Google Scholar

Atrill, P. and McLaney, E. (2012). Management accounting for decision makers. London: Pearson. pp.484-485 Search in Google Scholar

Baum, M., Schwens, C. and Kabst, R. (2011). A typology of international new ventures: Empirical evidence from high-technology industries. Journal of Small Business Management, 49(3), pp.305–330. Search in Google Scholar

Bhimani, A. (2012). Management and cost accounting. Harlow, England: Financial Times/Prentice Hall, pp.507-509 Search in Google Scholar

Carreras, A., Mujtaba, Bahaudin, G. and Cavico, Frank, J. (2011). Don’t Blame the Budget Process: An Exploration of Efficiency, Effectiveness, and Ethics. HCBE Faculty Articles, 466, https://nsuworks.nova.edu/hcbe_facarticles/466. Search in Google Scholar

Cavusgil, S., Knight, G. and Riesenberger, J. (2012). International business. Upper Saddle River, N.J: Prentice Hall/Pearson, pp.593 Search in Google Scholar

CIMA (2009). What is CIMA’s definition of management accounting? Available at: www.cimaglobal.com/ (Accessed: 20 April 2021). Search in Google Scholar

Crackel, T. (1984). The advantages of two - year budgeting for the pentagon. Washington, D.C: Heritage Foundation. Search in Google Scholar

De Villiers, C.J. and Van Staden, C.J. (2010). Shareholders’ corporate environmental disclosure need. South African Journal of Economic and Management Sciences, 13(4), 436–445. Search in Google Scholar

Drury, C. (2004). Management and cost accounting. London: Thomson Learning, pp.456-459 Search in Google Scholar

European Commission (no date) 2019 SBA Fact Sheet North Macedonia. Available at: https://neighbourhood-enlargement.ec.europa.eu/system/files/2019-11/sba-fs-2019_north-macedonia.pdf (Accessed: 24 July 2021). Search in Google Scholar

Fadaly, D. (2008). Contingent framework for management accounting practices in Egyptian pharmaceutical organizations. De Montfort University, Leicester, UK Search in Google Scholar

Flamholtz, E.G. (2012). Human resource accounting: Advances in concepts, methods and applications. Springer Science & Business Media. Search in Google Scholar

Foley, H.E. (2009). Financial management budgeting and strategic planning. Greater Washington society of CPAs educational foundation, pp.23 Search in Google Scholar

Garrison, R., Noreen, E. and Seal, W. (2003). Managerial Accounting. European Edition. Cambridge: McGraw-Hill. Search in Google Scholar

Goldstein, L. (2005). College and university budgeting: An Introduction for Faculty and Academic Administrators. 3rd ed. Washington, D.C: National Association of College and University Business officers, pp.32 Search in Google Scholar

Grünig, R. and Kühn, R. 2009. “Decision making procedures.” In Successful decision making edited by R. Grünig and R. Kühn, Berlin: Springer, pp.41-55. Search in Google Scholar

Gupta, K.P. and Jain, V. (2016). Capital budgeting practices in SME’S: A study of selected enterprises of Haryana. International Journal of Commerce and Management Research, 2(2), 75–79. Search in Google Scholar

Hilary, G. and Hui, K.W. (2009). Does religion matter in corporate decision making in America? Journal of Financial Economics, 93(3), 455–473. Search in Google Scholar

Hill, B. (2015). How can a budget facilitate communication within an organization? Available at: http://yourbusiness.azcentral.com/can-budget-facilitate-communicationwithin-organization-27082.html (Accessed: 18 April 2021). Search in Google Scholar

Horngren, C. (2002). Management and Cost Accounting. 2nd ed. Prentice Hall: Harlow: Financial Times, pp.489 Search in Google Scholar

Horngren, C., Gitman, L. and Atrill, P. (2007). Accounting and decision making. French Forest, N.S.W.: Pearson E, pp.229-300 Search in Google Scholar

Isaboke, E.M. and Kwasira, J. (2016). Assessment of budgeting process on financial performance of County Government of Nakuru, Kenya. International Journal of Economics, Commerce and Management, United Kingdom, 4(5), 140-141. Search in Google Scholar

Jensen, M. (2001). Corporate budgeting is broken – Let’s fix it. Harvard Business Review, 79(10), 95–101. Search in Google Scholar

Jindrichovska, I. (2013). Financial Management in SMEs. European Research Studies, 16(Special Issue on SMEs.), 79-95. Search in Google Scholar

Joshi, P.L. (2001). The International diffusion of new management accounting practices: The case of India, Journal of International Accounting Auditing & Taxation, 10 (2001), 85-109. Search in Google Scholar

Kavanagh, S.C., Johnson, J. and Fabian, C. (2011). Anatomy of a Priority Driven Budget Process. Research and Consulting Center. Available at: https://icma.org/sites/default/files/305225_GFOA%20White%20Paper%20-%20Priority%20Based%20Budgeting%20-%20Johnson%20Fabian%20Kavanagh.pdf (Accessed: 10 February 2021). Search in Google Scholar

Kelly, J.E. (2015). Bookkeeping and Accounting All-in-One for Dummies. UK. West Sussex: John Wiley & Sons Ltd, pp.361 Search in Google Scholar

Kim, J. and Park, C. (2006). Top-down Budgeting as a Tool for Central Resource Management. Paris: OECD Publishing. Search in Google Scholar

Kimunguyi, S. (2015). Evaluating the effect of budgetary process on financial performance of NGOs in health sector in Kenya. International Journal of Business and Social Science, 6(12), 165-166. Search in Google Scholar

Lex - n26026 - en - EUR-lex (no date) Micro-, small- and medium-sized enterprises: definition and scope. Available at: https://eur-lex.europa.eu/EN/legal-content/summary/micro-small-and-medium-sized-enterprises-definition-and-scope.html#:~:text=micro%20enterprise%3A%20fewer%20than%2010,sheet%20below%20%E2%82%AC10%20million. (Accessed: 24 July 2021). Search in Google Scholar

Maduekwe, C. and Kamala, P. (2016). The use of budgets by small and medium enterprises in Cape Metropolis, South Africa. Problems and Perspectives in Management, 14(1), 183–191. Search in Google Scholar

Maillard, S., Roncalli, T. and Teiletche, J. (2010). The properties of equally weighted risk contributions portfolios. Journal of Portfolio Management, 36(4), 60–70. Search in Google Scholar

MAKStat (2021), Structural Business Statistics, Available at: https://www.stat.gov.mk/PrethodniSoopstenijaOblast.aspx?id=111&rbrObl=39 (Accessed: 24 July 2021). Search in Google Scholar

Menya, S.O. and Gichinga, L. (2013). The Effects of Capital Budgeting Techniques on the Growth of Micro-Finance Enterprises in Mombasa. International Journal of Science and Research, 4(5), 42-47. Search in Google Scholar

Moose, C. (1997). Budgeting. Vero Beach, FL: Rourke Publications. Search in Google Scholar

Mulani, J., Chi, G. and Young, J. (2013). Effects of the budgetary process on SME’s performance: An Exploratory study based on Selected SME’s in India. Research Journal of Finance and Accounting, 6(14), 135-153. Search in Google Scholar

Nwoye (2015). Budgeting and Budgetary Control as the Metric for Corporate Performance. International Journal of Sustainable Development Strategies, 3(1), 18-23. Search in Google Scholar

Pidgeon, C. (2010). Methods of Budgeting. Northern Ireland Assembly Research and Library Services: Research Paper, 6–10. Search in Google Scholar

Pinches, G. (1982). Myopia, Capital Budgeting and Decision Making. Financial Management. 11th ed, pp.6. Search in Google Scholar

Qi, Y. (2010). The impact of the budgeting process on performance in small and medium-sized firms in China. [PhD Thesis - Research UT, graduation UT, University of Twente]. University of Twente. https://doi.org/10.3990/1.9789036529839. Search in Google Scholar

Rabin, J. (1992). Handbook of public budgeting. New York: M. Dekker, pp.211-239 Search in Google Scholar

Rabiu, A.S., Goni, K., Alhaji, A.M. and Aliyu, M.T. (2015). The role of budget and budgetary control on organizational performance: A case study of Tahir Guest House, Kano State, Nigeria. International Journal of Innovative Research in Information Security, 2(4), 22-28. Search in Google Scholar

Robinson, M. (2009). Accrual budgeting and fiscal policy. OECD Journal on Budgeting, 9(1), 1–29. Search in Google Scholar

Salva, L.M.D. and Jayamaha, A. (2012). Budgetary Process and Organizational Performance of Apparel Industry in Sri Lanka. Journal of Emerging Trends in Economics and Management Sciences (JETEMS), 3(4), 354–360. Search in Google Scholar

Sandberg, S. (2014). Experiential knowledge antecedents of the SME network node configuration in emerging market business networks. 23rd ed. International Business Review, pp.20–29. Search in Google Scholar

Schick, A. (2014). The Metamorphoses of Performance Budgeting. OECD Journal on Budgeting, 13(2), 49–79. Search in Google Scholar

Schmidt, M. (2016). Budget, budgeting, process and variance explained definition, meaning and budget example. In: Business Encyclopedia. Search in Google Scholar

Sulaiman, A.N.M. and Hanrahan, P. (2005). Commercial applications of company law in Malaysia. [Singapore]: CCH Asia. Search in Google Scholar

Warue, B.N. and Wanjira, T.V. (2013). Assessing budgeting process in small and medium enterprises in the hospitality industry in Nairobi’s Central Business District. Journal of Information Technology and Business Management, 17(1), 1-11. Search in Google Scholar

Wildavsky, A. (1966). The Political Economy of Efficiency: Cost-benefit Analysis, Systems Analysis, and Program Budgeting. Public Administration Review, 23, pp.292–310 Search in Google Scholar