A Study of Management's Budget-Oriented Behavior in Tunisian Business Enterprises

Budget Systems are important managerial tools that help define and achieve organizational goals. The budget is the primary accounting technique for allocating inputs and measuring outputs. That budgeting affects behavior is self-evident. What is not always self-evident is "how" and "why". Despite the apparent importance given to budgeting in management accounting, the latter has come under heavy criticism, especially during the last decade, for its continuing disproportionate concern for techniques, and for its failure to give appropriate consideration to the behavioral implications of those techniques.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Turki, Hedi

• Business Administration, Accounting

Language dc:language

eng

Identifier

(UMI)AAI8114491

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/68273