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dc.title | The perception of budgeting in Czech firms - results of a survey | en |
dc.contributor.author | Dokulil, Jiří | |
dc.contributor.author | Zlámalová, Jana | |
dc.contributor.author | Popesko, Boris | |
dc.relation.ispartof | Oeconomia Copernicana | |
dc.identifier.issn | 2083-1277 Scopus Sources, Sherpa/RoMEO, JCR | |
dc.date.issued | 2017 | |
utb.relation.volume | 8 | |
utb.relation.issue | 2 | |
dc.citation.spage | 273 | |
dc.citation.epage | 285 | |
dc.type | article | |
dc.language.iso | en | |
dc.publisher | Nicolaus Copernicus University Torun | |
dc.identifier.doi | 10.24136/oc.v8i2.17 | |
dc.relation.uri | http://economic-research.pl/Journals/index.php/oc/article/view/58 | |
dc.subject | budgeting | en |
dc.subject | planning | en |
dc.subject | business environment | en |
dc.subject | Czech firms | en |
dc.description.abstract | Research background: Budgeting was developed during the Great Depression as a managerial tool to help enterprises survive a critical period characterized by fluctuations in macroeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created - for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment. Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the progression of the business environment. Methods: To achieve presented target, the authors designed the questionnaire survey submitted to employees of companies in the Czech Republic. Findings & Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company's environment. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1007530 | |
utb.identifier.obdid | 43877206 | |
utb.identifier.scopus | 2-s2.0-85050922563 | |
utb.identifier.wok | 000408378900007 | |
utb.source | j-wok | |
dc.date.accessioned | 2017-10-16T14:43:42Z | |
dc.date.available | 2017-10-16T14:43:42Z | |
dc.description.sponsorship | Czech Science Foundation [GA 17-13518S/P403]; Internal Grant Agency of Tomas Bata University in Zlin [IGA/FaME/2016/005] | |
dc.rights | Attribution 4.0 International | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.rights.access | openAccess | |
utb.contributor.internalauthor | Dokulil, Jiří | |
utb.contributor.internalauthor | Zlámalová, Jana | |
utb.contributor.internalauthor | Popesko, Boris | |
utb.fulltext.affiliation | Jiří Dokulil Tomas Bata University in Zlin, Czech Republic Jana Zlámalová Tomas Bata University in Zlin, Czech Republic Boris Popesko Tomas Bata University in Zlin, Czech Republic Contact to corresponding author: dokulil@utb.cz, Tomas Bata University in Zlin, Faculty of Management and Economics, Department of Enterprise Economics, Mostní 5139, 760 01 Zlín, Czech Republic | |
utb.fulltext.dates | Received: 23 February 2017; Revised: 14 April 2017; Accepted: 30 April 2017 | |
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utb.fulltext.sponsorship | This paper is one of the research outputs of the project GA 17-13518S/P403 “Determinants of budgeting and performance measurement systems design and impact of these systems on organizational behaviour and organizational perform” registered at Czech Science Foundation and was supported by the Internal Grant Agency of Tomas Bata University in Zlin under the project number IGA/FaME/2016/005. | |
utb.wos.affiliation | [Dokulil, Jiri; Zlamalova, Jana; Popesko, Boris] Tomas Bata Univ Zlin, Zlin, Czech Republic |