The relationship between using predictive budgets and financial planning effectiveness in Jordanian Manufacturing Companies
<p>This objective of this study is to investigate the relationship between using predictive</p><p>budgets and the effectiveness of financial planning effectiveness in Jordanian</p><p>Manufacturing Companies (JMCs). A standardized...
Saved in:
Main Author: | |
---|---|
Format: | thesis |
Language: | eng |
Published: |
2022
|
Subjects: | |
Online Access: | https://ir.upsi.edu.my/detailsg.php?det=9916 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
oai:ir.upsi.edu.my:9916 |
---|---|
record_format |
uketd_dc |
institution |
Universiti Pendidikan Sultan Idris |
collection |
UPSI Digital Repository |
language |
eng |
topic |
HG Finance |
spellingShingle |
HG Finance Al Khalafat, Faris Dhamin The relationship between using predictive budgets and financial planning effectiveness in Jordanian Manufacturing Companies |
description |
<p>This objective of this study is to investigate the relationship between using predictive</p><p>budgets and the effectiveness of financial planning effectiveness in Jordanian</p><p>Manufacturing Companies (JMCs). A standardized random sampling method was</p><p>adopted in this research. The questionnaire has six parts and 61 items were used to</p><p>measure the relationship between predictive budgets enablers and financial planning</p><p>effectiveness. The research population is consisting of Jordanian manufacturing</p><p>companies with registered capital of Jordanian Dinar 50,000 or above (approx. US$</p><p>70,000). The total population of the study found is 399 companies, and the sample size</p><p>was 196 companies. The questionnaires were directed to the highest financial officer in</p><p>each company. Valid questionnaires for the study were 191, and 5 questionnaires were</p><p>incomplete. Pearson correlation results proved that there is a significant positive</p><p>relationship between enablers of using predictive budgets, namely, desire of using</p><p>predictive budgets, commitment to use system outputs of predictive budgets,</p><p>determinants of using predictive budgets, using scientific approach in preparing</p><p>predictive budgets, and the availability of knowledge and skills, and financial planning</p><p>effectiveness in JMCs. This study contributes to the addition of predictive role of</p><p>budgeting to theoretical framework according to the best managerial practices. The</p><p>practical contribution of this study is that it will assist JMCs to increase its financial</p><p>planning effectiveness and competitiveness abilities.</p> |
format |
thesis |
qualification_name |
|
qualification_level |
Master's degree |
author |
Al Khalafat, Faris Dhamin |
author_facet |
Al Khalafat, Faris Dhamin |
author_sort |
Al Khalafat, Faris Dhamin |
title |
The relationship between using predictive budgets and financial planning effectiveness in Jordanian Manufacturing Companies |
title_short |
The relationship between using predictive budgets and financial planning effectiveness in Jordanian Manufacturing Companies |
title_full |
The relationship between using predictive budgets and financial planning effectiveness in Jordanian Manufacturing Companies |
title_fullStr |
The relationship between using predictive budgets and financial planning effectiveness in Jordanian Manufacturing Companies |
title_full_unstemmed |
The relationship between using predictive budgets and financial planning effectiveness in Jordanian Manufacturing Companies |
title_sort |
relationship between using predictive budgets and financial planning effectiveness in jordanian manufacturing companies |
granting_institution |
Universiti Pendidikan Sultan Idris |
granting_department |
Fakulti Pengurusan dan Ekonomi |
publishDate |
2022 |
url |
https://ir.upsi.edu.my/detailsg.php?det=9916 |
_version_ |
1794025776725622784 |
spelling |
oai:ir.upsi.edu.my:99162024-03-18 The relationship between using predictive budgets and financial planning effectiveness in Jordanian Manufacturing Companies 2022 Al Khalafat, Faris Dhamin HG Finance <p>This objective of this study is to investigate the relationship between using predictive</p><p>budgets and the effectiveness of financial planning effectiveness in Jordanian</p><p>Manufacturing Companies (JMCs). A standardized random sampling method was</p><p>adopted in this research. The questionnaire has six parts and 61 items were used to</p><p>measure the relationship between predictive budgets enablers and financial planning</p><p>effectiveness. The research population is consisting of Jordanian manufacturing</p><p>companies with registered capital of Jordanian Dinar 50,000 or above (approx. US$</p><p>70,000). The total population of the study found is 399 companies, and the sample size</p><p>was 196 companies. The questionnaires were directed to the highest financial officer in</p><p>each company. Valid questionnaires for the study were 191, and 5 questionnaires were</p><p>incomplete. Pearson correlation results proved that there is a significant positive</p><p>relationship between enablers of using predictive budgets, namely, desire of using</p><p>predictive budgets, commitment to use system outputs of predictive budgets,</p><p>determinants of using predictive budgets, using scientific approach in preparing</p><p>predictive budgets, and the availability of knowledge and skills, and financial planning</p><p>effectiveness in JMCs. This study contributes to the addition of predictive role of</p><p>budgeting to theoretical framework according to the best managerial practices. The</p><p>practical contribution of this study is that it will assist JMCs to increase its financial</p><p>planning effectiveness and competitiveness abilities.</p> 2022 thesis https://ir.upsi.edu.my/detailsg.php?det=9916 https://ir.upsi.edu.my/detailsg.php?det=9916 text eng closedAccess Masters Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi <p>Abdel-Kader, M., & Luther, R. (2006). Management accounting practices in the British food and drinks industry. British Food Journal, 108(5), 336357. https://doi.org/10.1108/00070700610661321</p><p>Abdul-Rahman, A., & Aziz, A. M. A. (2017). Preparing planning budgets and their impact on financial planning, Doctoral dissertation. Sudan University of Science and Technology.</p><p>Abu-Nassar, M. (2003). Management Accounting (1st ed.). Wael publishing House.</p><p>Agarwal, S., Amromin, G., Ben-David, I., Chomsisengphet, S., & Evanoff, D. (2015). Financial literacy and financial planning: Evidence from India. Journal of Housing Economics, 27(4), 421. https://doi.org/10.1016/j.jhe.2015.02.003</p><p>Al-Adam, Y. (2000). Management Accounting and Modern Managerial Policies. Al Hamid Publishing.</p><p>Al-Afandi, S. M. (2003). Extent of use Planning Budgets as a Monitoring Tool in Public Sector in Syria. University of Edlib.</p><p>Al-Afzal, M., & Abdel-Nasser, N. (2002). Factors determining the relationship between participation in preparation of budgets and work satisfaction and the organization a comparative accounting research between companies - Iraqi and Jordanian Industrial Contribution. University of Jordan.</p><p>Al-Alaween, A. (2000). Evaluation of planning budgeting systems in Jordanian public shareholding industrial companies. Al Al-Bayt University, Jordan.</p><p>Al-Khatib, A. (1988). Budgets as an Effective tool for Planning and Control. Ain Shams University.</p><p>Al-Najjar, M. (2006). Factors Affecting the Efficiency of Using Budgets as a Planning and Control Tool at the Palestinian Universities in Gaza Governorates. Islamic University.</p><p>Al-Nayer, M. (2016). Budgetary control and Their Role in Raising the Efficiency of Financial Performance. Sudan University for Since and Technology.</p><p>Al-Omari, A. M. (2005). The extent of the effectiveness of the budget as a planning and monitoring tool in the United Nations Relief and Works Agency for Palestine Refugees (UNRWA). The Islamic University.Al-Ramahi, N. M., & Mahmoud, N. (2017). Using planning budgets to improve planning, control and performance evaluation in Jordanian public shareholding industrial companies. Accounting Thought, 21(1), 197216.</p><p>Ali, A., & Azraq, M. (2010). The role of planning budgets in evaluating the financial performance of companies. University of Science and Technology.</p><p>Allal, O. (2021). Estimated budgets system as a method for evaluating the financial performance of the institution. University of Msila.</p><p>Alzoubi, A., & Alazawi, Y. (2011). Capital budgeting techniques and firms performance. Case study: Jordanian listed services firms.</p><p>Ambrose, M. L., & Kulik, C. T. (1999). Old friends, new faces: motivation research in the 1990s. Journal of Management, 25(3), 231292.</p><p>Andriani, J., & Listiadi, A. (2021). Self-Confidence Moderates the Effect of Basic Accounting, Mathematics Learning Outcomes, and Learning Behaviour on Accounting Understanding. Economic Education Analysis Journal, 10(1), 93100.</p><p>Ayasra, T. (2014). Manufacturing Diversity: Its Calculation and Patterns. The Jordanian Journal of Economic Sciences, 1(2), 109110.</p><p>Banerjee, A., Chitnis, U. B., Jadhav, S. L., Bhawalkar, J. S., & Chaudhury, S. (2009). Hypothesis testing, type I and type II errors. Industrial Psychiatry Journal, 18(2), 127.</p><p>Berland, N., Curtis, E., & Sponem, S. (2018). Exposing organizational tensions with a non-Traditional budgeting system. Journal of Applied Accounting Research, 19(1), 122140. https://doi.org/10.1108/JAAR-01-2016-0010</p><p>Blumentritt, T. (2006). Integrating strategic management and budgeting. Journal of Business Strategy, 27(6), 7379.</p><p>Brimson, J. A., Antos, J., & Collins, J. (1999). Driving value using activity-based budgeting (1st ed.). Wiley.</p><p>Candreva, P. J. (2017). National defense budgeting and financial management: Policy & practice. IAP.</p><p>Chandra, A. (2012). Cause and effect between FII trading behavior and stock market returns. Journal of Indian Business Research.</p><p>Chauhan, S. (2013). Impact of foreign capital inflows on Indian stock market. TRANSAsian Journal of Marketing & Management Research, 2(34), 7990. Chienwittayakun, J., & Mankin, D. (2015). Strategic management planning process (SMPP) as an organisation development intervention (ODI) to align values, goals and objectives and improve employee teamwork, engagement and</p><p>performance: a case study of a family-owned business in Thailand. Journal Vision Action Outcome, 2(1), 7492.</p><p>Ciuhureanu, A. T. (2016). Internal control and auditinga necessity for responsible reporting and managerial usefulness of accounting information. The Audit Financiar Journal, 14(144), 13491349.</p><p>Cokins, G., & Dybvig, A. (2018). NEXT GENERATION BUDGETING. Strategic Finance, 99(10), 3846.</p><p>Companies Controller Directorate. (2019). Ministry of Industry. Annual Report. https://portal.ccd.gov.jo/searchcriteria</p><p>Connell, J. P. (1987). Structural Equation Modeling Using AMOS An Introduction. Structural Equation Modeling Using AMOS, 58(1), 167. https://stat.utexas.edu/images/SSC/Site/AMOS_Tutorial.pdf</p><p>Consolvo, S., Klasnja, P., McDonald, D. W., & Landay, J. A. (2009). Goal-setting considerations for persuasive technologies that encourage physical activity. Proceedings of the 4th International Conference on Persuasive Technology, 18.</p><p>Council, E. and S. (2018). Country Status Report - Industry.</p><p>Crowther, D. (2018). A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting.</p><p>Curran, M. W. (2012). Bracket Budgeting: Handbook of Budgeting (pp. 697722). David, J. S., Dunn, C. L., McCarthy, W. E., & Poston, R. S. (1999). The Research Pyramid: A Framework for Accounting Information Systems Research. Journal of Information Systems, 13(1), 730.</p><p>Dhadwal, A. (2015). Aligning ICT with Financial Budgeting and Forecasting Business Process.</p><p>Dick, R. (2018). Skills of management accountants required to keep pace with the development of the management accounting profession. Tishreen UniversityJournal-Economic and Legal Sciences Series, 40(4).</p><p>Drury, C. M. (2013). Management and cost accounting. Springer.</p><p>Dugdale, D., & Lyne, S. (2010). Budgeting practice and organisational structure. Elsevier.</p><p>Emmert-Streib, F., & Dehmer, M. (2019). Understanding statistical hypothesis testing: The logic of statistical inference. Machine Learning and Knowledge Extraction, 1(3), 945961.</p><p>Emmett, S., & Zheng, G. (2009). 2008 Hotel management company forecasting and budgeting practices- a survey-based analysis.pdf. International Journal of Contemporary Hospitality Management, 21(6), 676697.</p><p>Existing Manufacturing Cities. (2021). www.jiec.com</p><p>Fan, H. K. C., Cheng, H. K., Cheng, L., & Huang, C. L. (2013). An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance. Management Decision, 51(1), 120140.</p><p>Flink, C. (2018). The effect of Performance Gaps. In Predicting Budgetary Change. Foster, T. (2017). Budget Planning, Budget Control, Business Age, and Financial Performance in Small Businesses. Walden University.</p><p>Gharbia, N. (2018). The Importance of Manufacturing Statistics in Supporting Manufacturing Economic Decisions. Department of Statistics.</p><p>Goold, M., & Campbell, A. (1987). Managing diversity: strategy and control in diversified British companies. Long Range Planning, 20(5), 4252.</p><p>Gouda, A. H., & Al-Attar, K. (2019). The extent to which planning budgets are applied in banks operating in Jordan and its impact on profitability. Journal for Research and Studies, 25(1).</p><p>Hammad, T. (2005). Predictive Budgets: comprehensive overview.</p><p>Hammadi, Y. A. (2012). The role of the flexible budget in planning and controlling indirect expenses in industrial establishments. Journal of Economics and Administrative Sciences, 18(66), 472503.</p><p>Hanafi, M. A. O., & Fadilah, P. (2017). Quantitative Data Analysis: Choosing Between SPSS, PLS and AMOS in Social Science Research. International Interdisciplinary Journal of Scientific Research, 3(1), 1425.Hanan, R., & Kahala, J. (1997). Management Accounting: Monitoring and Evaluation approach. Thakafa Pub. House.</p><p>Hanini, E., & Badran, B. (2013). The Role of the Budgets in Improving the Planning, Control and Decision Making in the Shareholding Agricultural Companies in Jordan. Al Najah University Researches Journal, 27(1), 2556.</p><p>Hasan Al-Mamary, Y., Shamsuddin, A., & Aziati, N. (2014). Factors Affecting Successful Adoption of Management Information Systems in Organizations</p><p>towards Enhancing Organizational Performance. American Journal of Systems and Software, 2(5), 121126. https://doi.org/10.12691/ajss-2-5-2</p><p>Henk, O., & Spoede, W. (1991). Cost Accounting: Managerial Use of Accounting Data. PWS-Kent Publishing.</p><p>Henttu-aho, T. (2018). The role of rolling forecasting in budgetary control systems : reactive and proactive types of planning. Journal of Management Control, 29(3), 327360. https://doi.org/10.1007/s00187-018-00273-6</p><p>Henttu-Aho, T., & Jrvinen, J. (2013). A field study of the emerging practice of beyond budgeting in industrial companies: an institutional perspective. European Accounting Review, 22(4), 765785.</p><p>Horngren, C. T. (2006). Accounting. Pearson Educacin.</p><p>Hutson, G. F. (1992). Cause, effect, efficiency and soft systems models warwick business school research paper (pp. 333344). Investment in the Manufacturing Sector. (2021). www.jia.org.jo</p><p>Jones, T. A. (2008). Changes in hotel industry budgetary practice. International Journal of Contemporary Hospitality Management, 20(4), 428444. https://doi.org/10.1108/09596110810873534</p><p>Jordan Chamber of Industry. (2021). Jordan Chamber of Industry. jci.org.jo</p><p>Judah, A., & Al-Attar, K. (1997). The extent of application of planning budgets in banks operating in Jordan and its impact on profitability.</p><p>Judah, R. M. (2015). The Reality of Financial Planning in National Industry Institutions: An Applied Study on the Manufacturing Industry Sector in the Gaza Strip. Sudan University of Science and Technology, Sudan.</p><p>Kalab, B. J. (2015). The Reality of Financial Planning in the Operating Companies of theContractors Union in the Gaza Strip.</p><p>Karim, M., Karim, S., Al-Amrawi, H., & Alawi. (2020). Financial forecasting as a tool to improve the financial management performance of an economic institution: A case study of Sidi Arghis Oum El Bouaghi Mills Corporation.</p><p>Karmol, A. (2016). The Evolution of the Economic and Investment Sectors in the History of Jordan. Dar Al Falah.</p><p>Kewo, C. L. (2014). The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance. Research Journal of Finance and Accounting, 5(12), 8187.</p><p>Khalil, M., Mousa, J., Ibrahim, R., Osman, S., & Hamid, R. (2016). Budgetary control and Their Role in Raising the Efficiency of Financial Performance: A Case Study of the Arab Company for Oil. Sudan University for Scince and Technology.</p><p>Kihn, L. A. (2011). How do controllers and managers interpret budget targets? Journal of Accounting & Organizational Change, 7(3), 212236. https://doi.org/10.1108/18325911111164187</p><p>Kohlmeyer, M., Sakthi, T., Robert, J. P., & Sincich, T. (2015). Leadership, Budget Participation, Budgetary Fairness, and Organizational Commitment, in Donna Bobek Schmitt (ed.). Advances in Accounting Behavioral Research, 17, 95118.</p><p>Krejcie, R. V., & Morgan, D. W. (1970). Determining Sample Size for Research Activities. Educational and Psychological Measurement, 30(3), 607610. https://doi.org/10.1177/001316447003000308</p><p>Kroos, P., & Verbeeten, F. (2018). The Relation between Internal Forecasting , Misreporting , and the Importance of Meeting Performance Benchmarks. 157.</p><p>Kwarteng, A. (2018). The impact of budgetary planning on resource allocation: evidence from a developing country. African Journal of Economic and Management Studies, 9(1), 88100.</p><p>Latham, G. P., & Pinder, C. C. (2005). Work motivation theory and research at the dawn of the twenty-first century. Annual Review of Psychology, 56, 485516.</p><p>Lee, A. C., Lee, J. C., & Lee, C. F. (2009). Financial analysis, planning & forecasting: Theory and application.</p><p>Levary, R. R. (2013). Capital budgeting. Encyclopedia of Operations Research andManagement Science, 150154.</p><p>Locke, E. A., & Latham, G. P. (2013). New Developments in Goal Setting and Task Performance. Routledge,.</p><p>Lukka, K. (1988). Budgetary biasing in organizations: theoretical framework and empirical evidence. Accounting, Organizations and Society, 13(3), 281301.</p><p>Lunenburg, F. . (2011). Goal-setting theory of motivation. International Journal of Management, Business, and Administration, 15(1), 16.</p><p>Mabrouk, A. M. (2014). Obstacles and motivators of accounting creativity in business organizations, Reality and Hope. Al-Wahat Journal for Research and Studies, 7(1).</p><p>Marwa, Z. (2020). The availability of the basic ingredients for applying the zero budget to Libyan universities: A case study of Al-Zawiya University as a model. , 8, . Al- Qirtas Journal for Humanities and Applied Sciences, 8, 409430.</p><p>Matsoso, M. L., Nyathi, M., & Nakpodia, F. A. (2021). An assessment of budgeting and budgetary controls among small and medium-sized enterprises: evidence from a developing economy. Journal of Accounting in Emerging Economies, 2016. https://doi.org/10.1108/JAEE-04-2020-0082</p><p>Meyyappan, K., Wu, Q., Vujosevic, M., Hill, C., & Parrott, R. (2017). Reliability test induced failures vs field performance: Contact fretting perspective. 102108.</p><p>Mintzberg, H. (1983). (1983). The Case for Corporate Social Responsibility. The Journal of Business Strategy, 4(2), 3.</p><p>Mndzebele, N. (2013). The Usage of Accounting Information Systems for Effective Internal Controls in the Hotels. International Journal Advanced Computer Technology, 2(5), 13.</p><p>Mohanasundaram, T., & Karthikeyan, P. (2012). Impact of institutional investments and macro- economic variables in the Indian equity market. International Research Journal of Finance and Economics, 94(94), 6978.</p><p>Moorthy, M. K., Mohamed, A. S. Z., Gopalan, M., & San, L. H. (2011). The impact of information technology on internal auditing. African Journal of Business Management, 5(9), 35233539.</p><p>Mucci, D. M., Frezatti, F., & Bido, D. de S. (2021). Enabling design characteristics andbudget usefulness. RAUSP Management Journal, ahead-of-p(ahead-of-print). https://doi.org/10.1108/rausp-04-2019-0058</p><p>Naranjo-Gil, D., & Hartmann, F. (2006). How top management teams use management accounting systems to implement strategy. Journal of Management Accounting Research, 18(1), 2153.</p><p>Nenadl, J. (2020). The New EFQM Model: What is Really New and Could Be Considered as a Suitable Tool with Respect to Quality 4.0 Concept? Quality Innovation Prosperity, 24(1), 1728.</p><p>Ngoc Phi Anh, D., Nguyen, D. T., & Mia, L. (2011). Western management accounting practices in Vietnamese enterprises: Adoption and perceived benefits. Pacific</p><p>Accounting Review, 23(2), 142164. https://doi.org/10.1108/01140581111163971</p><p>Ngumi, K. D., & Njogo, M. (2017). Effect Of Budgeting Practices On The Financial Performance Of Insurance Companies In Kenya. Nternational Journal of Economics, 2(3), 1430.</p><p>Nguyen, D. H., Weigel, C., & Hiebl, M. R. W. (2018). Beyond budgeting: review and research agenda. Journal of Accounting and Organizational Change, 14(3), 314337. https://doi.org/10.1108/JAOC-03-2017-0028</p><p>Norton, D. P., & Kaplan, R. (1999). The Balanced Scorecard: translating strategy into action. Institute for International Research.</p><p>Octariani, D., Akram, A., & Animah, A. (2017). The Effect of Implementation of Good Governance, Performance Based Budgeting, and Human Resources to Budget Qualities,. Prosiding Strengthening Local Communities Facing the Global Era, 1(1).</p><p>Olayan, Z. (2009). The Importance Of Using Planning Budgets In Planning, Control And Performance Evaluation In Jordanian Shareholding Companies. Middle East University.</p><p>Otali, S. (2009). Financial planning. Damascus University.</p><p>Otter, S. J., Robinson, C. J., James, D., Allen, M. C., Davies, J. G., & Stew, G. (2003). An evaluation of an interdisciplinary joint clinical placement between podiatry and pharmacy students. Pharmacy Education, 3(4).</p><p>Oyadomari, J. C. T., Afonso, P. S. L. P., Dultra-de-Lima, R. G., Mendona Neto, O. R. R., & Righetti, M. C. G. (2018). Flexible budgeting influence on organizationalinertia and flexibility. International Journal of Productivity and Performance Management, 67(9), 16401656. https://doi.org/10.1108/IJPPM-06-2017-0153</p><p>Pandey, M. (2000). Management Accounting_ A Planning and Control Approach (3rd ed.). Vikas Publishing House.</p><p>Paul, J. (2020). 1 . Predictive Budgeting : Everything You Need To Know What Is Predictive Budgeting ? How Can Predictive Budgeting Help Your Business ? Pavlatos, O., & Paggios, I. (2009). Management accounting practices in the Greek hospitality industry. Managerial Auditing Journal, 24(1), 8198. https://doi.org/10.1108/02686900910919910</p><p>Pepper, A., & Gore, J. (2015). Behavioral agency theory: new foundations for theorising about executive compensation. Journal of Management, 41(4), 10451068.</p><p>Pyhrr, P. A. (2012). Zero-Based Budgeting. In Handbook of Budgeting (pp. 677696). Qatoush, F., & Massif, K. (2019). Financial control procedures for public institutions. Radhi, M., & Hijazi, W. (2001). The Modern Approach in Preparing and using of Budgets. Al Dar al Jameyah for publishing.</p><p>Rahahleh, N., & Ashour, B. (2019). The Role of Budgeting in Improving Financial Performance in Telecommunication Sector in Jordan. Arabic Journal of Management, 39(2).</p><p>Rashid, & Mahdi. (1993). The validity of the accounting data for the purposes of monitoring and evaluating performance in selected industrial projects. Yarmouk University Publishing.</p><p>Rathnasekara, K., & Gooneratne, T. (2020). Levers of control, complementariness, tensions and budget use: a case study. Measuring Business Excellence, 24(3), 401416. https://doi.org/10.1108/MBE-12-2019-0120</p><p>Rausch, A., & Wall, F. (2015). Mitigating inefficiencies in budget spending: Evidence from an explorative study. Journal of Accounting and Organizational Change, 1(4), 430454. https://doi.org/10.1108/JAOC-04-2013-0035</p><p>Rka, C. I., Stefan, P., & Daniel, C. V. (2014). Traditional Budgeting Versus Beyond Budgeting: A Literature Review. Annals of the University of Oradea, Economic Science Series, 23(1).</p><p>Samira, S. A. (2018). Effect of Budgeting Process on Financial Performance of CountyGovernment of Kwale in Kenya. University of Nairobi.</p><p>Sandahl, R. (2020). Connected or Separated? Budgeting, Auditing, and Evaluation in</p><p>Sweden. In Budgeting, Auditing, and Evaluation (pp. 139162). Routledge. Schiavo-Campo, S. (2017). Government budgeting and expenditure management: principles and international practice. Taylor & Francis.</p><p>Schoemaker, P. J. (1995). Scenario planning: a tool for strategic thinking. Sloan Management Review, 36(2), 2550.</p><p>Scott, P., Blankenship, C., Flora, W., & Moore, H. (2019). The Alignment of the Budget Allocation Process to the Strategic Plan at a Liberal Arts University : A Case Study A dissertation presented to the faculty of the Department of Educational Leadership and Policy Analysis East Tennessee State University In par.</p><p>Shaqour, A. F., Harb, O. F., & Mustafa, A. S. (2018). The role of discretionary budgets in improving the efficiency of the accounting system and improving financial performance in the industrial sector in Jordan. Arab Journal of Management, 38(4), 4554.</p><p>Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 4976.</p><p>Shim, J. K. (2000). Strategic business forecasting: the complete guide to forecasting real world company performance. CRC Press.</p><p>Siegle, D. (2021). Confidence intervals and levels. Educational Research Basics. https://researchbasics.education.uconn.edu/confidence-intervals-and-levels.</p><p>Sitepu, E. M. P., Appuhami, R., & Su, S. (2020). How does interactive use of budgets affect creativity? Pacific Accounting Review, 32(2), 197215. https://doi.org/10.1108/PAR-05-2019-0054</p><p>Siyanbola, T. T. (2013). The impact of budgeting and budgetary control on the performance of manufacturing company in Nigeria. Journal of Business Management & Social Sciences Research, 2(12), 816.</p><p>Slaihat, M. (2019). Analytical Review of manufacturing Sector In Jordan. Department of Statistics.</p><p>Smith, M. N. (2006). The law as a social practice: are shared activities at the foundations of law. Legal Theory, 12(3), 265292.Smriti, C. (2021). 6 Characteristics of a Sound Financial Plan | Public Deposits. https://www.yourarticlelibrary.com/planning/6-characteristics-of-a-sound-financial- plan-public-deposits/26188</p><p>Statietics Report, D. of. (2019). Statistical Report.</p><p>Swamy, V. (2020). Debt and growth: Decomposing the cause-and-effect relationship. International Journal of Finance & Economics, 25(2), 141156.</p><p>Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403432.</p><p>Tarawneh, G. A. (2005). Assessing Predictive Budget Systems and its Role in Management Effectiveness of the Petra Region Authority. Al-Bayt University, Jordan.</p><p>Umstead, L. K., & Mayton, H. (2018). Using Correlational and Causal-Comparative Research Designs in Practice: Exploring Relations Among Client Variables. In Making Research Relevant. Routledge.</p><p>Wada, S. (2017). The impact of the discretionary budget system on the behavior of managers in the Algerian economic institutions - a study of a group of Algerian economic institutions. Universit de Msila.</p><p>Williams, K., Haslam, C., Williams, J. A., Abe, M., Aida, T., & Mitsui, I. (1995). The Western problematic against the Japanese application In Management Control. In Management accounting (pp. 221237). Palgrave.</p><p>Yamin, M., & Ishak. (2018). The effect of employees competency, application of performance-based budgeting and functional supervision on the performance (LKD) SKPD. International Journal of Scientific and Technology Research, 7(8), 215219.</p><p>Youssef, A., Rahman, A. A., & Al-Nour, W. B. A. (2019). The effect of flexible budget preparation on increasing the effectiveness of the budget as a tool for financial control in industrial companies, applying to the new Halfa Sugar Factory.</p><p>Zaltsman, T. A. (2008). The Role of Monitoring and Evaluation in the Budgetary Process: Insights from a Study of Chiles Performance-Based Budgeting System. Zamil, A. (2000). Computers application in Management accounting. Institute of Public Administration.</p><p>Zor, U., Linder, S., & Endenich, C. (2019). CEO characteristics and budgeting practicesin emerging market SMEs. Journal of Small Business Management, 57(2), 658678.</p><p></p> |