Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES
The need of best management practices reaches all the companies that come across for continuity and the studies that look for to supply new instruments to the management they appear as the knowledge moves forward, among them, Beyond Budgeting was presented as substitute to the traditional budget. Th...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal do Ceará
2011-11-01
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| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.contextus.ufc.br/index.php/contextus/article/view/225/126 |
| _version_ | 1818451276229246976 |
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| author | Carlos Eduardo Facin Lavarda Rony Petson Santana de Souza |
| author_facet | Carlos Eduardo Facin Lavarda Rony Petson Santana de Souza |
| author_sort | Carlos Eduardo Facin Lavarda |
| collection | DOAJ |
| description | The need of best management practices reaches all the companies that come across for continuity and the studies that look for to supply new instruments to the management they appear as the knowledge moves forward, among them, Beyond Budgeting was presented as substitute to the traditional budget. The present study, of exploratory character, looked for to identify the IES managers’ view located in the Brazil South area with relationship to the budget use. Through structured questionnaires, it was looked for to know if the critics done to the model of traditional budget they are applied in IES as well as if the benefits indicated by new approaches defenders are applied to these institutions. As main result, we identified traditional budget critics are not applied at studied entities, and the option for Beyond Budgeting would not bring changes for the institutions, because a great part of benefits proposed by the new tool is already applied in the institutions. |
| first_indexed | 2024-12-14T21:04:37Z |
| format | Article |
| id | doaj.art-68858e521be9407ab6caa287db4180d0 |
| institution | Directory Open Access Journal |
| issn | 1678-2089 2178-9258 |
| language | English |
| last_indexed | 2024-12-14T21:04:37Z |
| publishDate | 2011-11-01 |
| publisher | Universidade Federal do Ceará |
| record_format | Article |
| series | Contextus |
| spelling | doaj.art-68858e521be9407ab6caa287db4180d02022-12-21T22:47:31ZengUniversidade Federal do CearáContextus1678-20892178-92582011-11-01927995Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IESCarlos Eduardo Facin LavardaRony Petson Santana de SouzaThe need of best management practices reaches all the companies that come across for continuity and the studies that look for to supply new instruments to the management they appear as the knowledge moves forward, among them, Beyond Budgeting was presented as substitute to the traditional budget. The present study, of exploratory character, looked for to identify the IES managers’ view located in the Brazil South area with relationship to the budget use. Through structured questionnaires, it was looked for to know if the critics done to the model of traditional budget they are applied in IES as well as if the benefits indicated by new approaches defenders are applied to these institutions. As main result, we identified traditional budget critics are not applied at studied entities, and the option for Beyond Budgeting would not bring changes for the institutions, because a great part of benefits proposed by the new tool is already applied in the institutions.http://www.contextus.ufc.br/index.php/contextus/article/view/225/126eyond BudgetingManagementIESBudgetPlanningGestãoIESOrçamentoPlanejamento |
| spellingShingle | Carlos Eduardo Facin Lavarda Rony Petson Santana de Souza Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES Contextus eyond Budgeting Management IES Budget Planning Gestão IES Orçamento Planejamento |
| title | Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES |
| title_full | Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES |
| title_fullStr | Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES |
| title_full_unstemmed | Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES |
| title_short | Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES |
| title_sort | avaliacao do beyond budgeting como ferramenta de planejamento e controle na visao dos gestores de ies |
| topic | eyond Budgeting Management IES Budget Planning Gestão IES Orçamento Planejamento |
| url | http://www.contextus.ufc.br/index.php/contextus/article/view/225/126 |
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