{"id":"https://openalex.org/W1576706782","doi":null,"title":"Effects of the budgetary process on SME\u2019s performance: An Exploratory study based on Selected SME\u2019s in India","display_name":"Effects of the budgetary process on SME\u2019s performance: An Exploratory study based on Selected SME\u2019s in India","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W1576706782","mag":"1576706782"},"language":"en","primary_location":{"id":"mag:1576706782","doi":null,"is_oa":false,"landing_page_url":"https://www.iiste.org/Journals/index.php/RJFA/article/view/24576","pdf_url":null,"source":{"id":"https://openalex.org/S2764670906","display_name":"Research Journal of Finance and Accounting","issn_l":"2222-1697","issn":["2222-1697","2222-2847"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Research Journal of Finance and Accounting","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065832276","display_name":"Jamil Mulani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jamil Mulani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058171364","display_name":"Guotai Chi","orcid":"https://orcid.org/0000-0002-4975-4394","observed_orcids":["https://orcid.org/0000-0002-4975-4394"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Guotai Chi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-4975-4394","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5103024464","display_name":"Jun Hwan Yang","orcid":"https://orcid.org/0000-0001-8607-4673","observed_orcids":["https://orcid.org/0000-0001-8607-4673"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jun Yang","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8607-4673","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.09421934,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"6","issue":"14","first_page":"135","last_page":"153"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.8659999966621399},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.7739999890327454},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.9449999928474426},{"id":"https://openalex.org/keywords/budgetary-control","display_name":"budget control","score":0.9409999847412109},{"id":"https://openalex.org/keywords/goal-difficulty","display_name":"goal difficulty","score":0.9139999747276306},{"id":"https://openalex.org/keywords/goal-clarity","display_name":"goal clarity","score":0.8140000104904175},{"id":"https://openalex.org/keywords/employee-motivation","display_name":"employee motivation","score":0.9890000224113464},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.7760000228881836},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7459999918937683},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8569999933242798},{"id":"https://openalex.org/keywords/india","display_name":"India","score":0.32100000977516174}],"concepts":[{"id":"https://openalex.org/C168725872","wikidata":"https://www.wikidata.org/wiki/Q991663","display_name":"Sophistication","level":2,"score":0.731026291847229},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.626092255115509},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.571761429309845},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5592138767242432},{"id":"https://openalex.org/C48879800","wikidata":"https://www.wikidata.org/wiki/Q622439","display_name":"Small and medium-sized enterprises","level":2,"score":0.527816891670227},{"id":"https://openalex.org/C85973986","wikidata":"https://www.wikidata.org/wiki/Q1091731","display_name":"Exploratory research","level":2,"score":0.4912216067314148},{"id":"https://openalex.org/C2777196312","wikidata":"https://www.wikidata.org/wiki/Q4985034","display_name":"Budget process","level":3,"score":0.4732927680015564},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4686391055583954},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.38900285959243774},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38887637853622437},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3619369864463806},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.36065220832824707},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25994873046875},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22456687688827515},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11943119764328003},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.10967975854873657},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.10122504830360413},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1576706782","doi":null,"is_oa":false,"landing_page_url":"https://www.iiste.org/Journals/index.php/RJFA/article/view/24576","pdf_url":null,"source":{"id":"https://openalex.org/S2764670906","display_name":"Research Journal of Finance and Accounting","issn_l":"2222-1697","issn":["2222-1697","2222-2847"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Research Journal of Finance and Accounting","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7257999777793884,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":37,"referenced_works":["https://openalex.org/W1530742377","https://openalex.org/W1548378809","https://openalex.org/W1552145309","https://openalex.org/W1593934374","https://openalex.org/W1915696636","https://openalex.org/W1974149523","https://openalex.org/W1974250146","https://openalex.org/W1976892072","https://openalex.org/W1996118946","https://openalex.org/W1999602567","https://openalex.org/W2001579093","https://openalex.org/W2003345875","https://openalex.org/W2004720753","https://openalex.org/W2009610569","https://openalex.org/W2010737769","https://openalex.org/W2014637078","https://openalex.org/W2018341886","https://openalex.org/W2020689678","https://openalex.org/W2021614308","https://openalex.org/W2022113046","https://openalex.org/W2024398230","https://openalex.org/W2024995233","https://openalex.org/W2030782410","https://openalex.org/W2030975813","https://openalex.org/W2037004935","https://openalex.org/W2038845748","https://openalex.org/W2050255846","https://openalex.org/W2077207207","https://openalex.org/W2084279544","https://openalex.org/W2086075077","https://openalex.org/W2140964565","https://openalex.org/W2164445742","https://openalex.org/W2277936265","https://openalex.org/W2324239826","https://openalex.org/W2386283526","https://openalex.org/W3028926987","https://openalex.org/W3121871227"],"related_works":["https://openalex.org/W3176657150","https://openalex.org/W4225985708","https://openalex.org/W1915696636","https://openalex.org/W4402923574","https://openalex.org/W3091244770","https://openalex.org/W4310846138","https://openalex.org/W4383550095","https://openalex.org/W4401443662","https://openalex.org/W4401220340","https://openalex.org/W3215237660"],"abstract_inverted_index":{"This":[0,346],"research":[1,128],"study":[2,27],"is":[3,44,69,124,139,208,321,352,418],"intended":[4],"to":[5,152,175,222,236,256,359,446],"find":[6,237],"out":[7,238],"the":[8,13,26,49,112,143,146,153,196,227,246,249,257,265,277,282,299,392,398,415,429,447],"impact":[9,244,283],"of":[10,15,20,25,51,53,62,74,83,89,111,132,137,145,190,198,203,215,230,248,268,284,326,333,428],"budgeting":[11,29,42,90,122,262],"on":[12,91,245,287],"performance":[14,32,93,120,131,157,197,225,247],"small":[16,302],"and":[17,36,38,46,58,65,86,103,121,134,193,200,211,272,292,303,307,315,331,339,342,356,396,402,458],"medium":[18,304],"enterprises":[19],"India.":[21,75,204,231],"Three":[22],"major":[23],"areas":[24],"are":[28,169],"in":[30,34,94,126,188,226,251,270,293,301,374,431,441],"SMEs,":[31],"measurement":[33],"SMES":[35],"Small":[37,133,199,271,355,457],"Medium":[39,135,201,273,357,434,459],"Enterprises.":[40],"The":[41,76,130,149,324],"process":[43,123,219,241],"explained":[45],"analyzed":[47],"from":[48,71,80],"point":[50],"view":[52],"budgetary":[54,56,218,240,258,278,285,295,308,327],"planning,":[55],"sophistication":[57,309,317,325],"control.":[59],"A":[60,115],"sample":[61,77],"two":[63],"hundred":[64],"sixty":[66],"eight":[67],"firms":[68,96,269,436],"selected":[70,79],"SME":[72,228,252],"sector":[73,229,253],"was":[78,97,233],"three":[81],"districts":[82],"Mumbai,":[84],"Pune":[85],"Solapur.":[87],"Impact":[88],"firm":[92,119,224,250,366,416,430],"these":[95,369],"tested":[98],"through":[99,161],"detailed":[100],"analysis.":[101],"Questionnaires":[102],"other":[104],"statistical":[105],"tools":[106,328],"were":[107],"used":[108],"for":[109,217,354,368],"analysis":[110],"problem":[113],"statement.":[114],"positive":[116],"relationship":[117,314,318,390],"between":[118],"found":[125],"this":[127,372],"study.":[129],"Enterprises":[136,202,274,358],"India":[138],"further":[140,397],"affected":[141],"by":[142],"characteristics":[144],"budget":[147,166,177,191,316,399],"goals.":[148,164,178],"results":[150],"add":[151],"fact":[154],"that":[155,168,209,239,361],"higher":[156],"can":[158],"be":[159],"achieved":[160],"more":[162,275],"clear":[163],"Astonishingly":[165],"goals":[167,183],"difficult":[170,353],"but":[171,181],"achievable":[172,182],"motivate":[173],"employees":[174],"achieve":[176],"Moreover":[179],"tight":[180,212],"also":[184,220,406],"increase":[185,223,373],"employee\u2019s":[186,393,403],"motivation":[187,394],"achievement":[189],"objectives":[192],"it":[194,420,425],"improved":[195],"Another":[205],"important":[206],"result":[207],"formal":[210],"control":[213,216,259,279,296],"mechanism":[214],"tends":[221],"It":[232],"very":[234,290],"interesting":[235],"have":[242,310],"greater":[243,439],"as":[254,414,444],"compared":[255,445],"process.":[260],"Furthermore":[261],"planning":[263,286],"affects":[264,298,421],"sales":[266,288,422,443],"growth":[267,440],"than":[276],"phenomena.":[280],"But":[281],"becomes":[289],"weak":[291],"turn":[294],"strongly":[297],"profit":[300,320,381,427],"enterprises.":[305],"Sales":[306],"a":[311,348,387,408,438],"statistically":[312,388,409],"insignificant":[313,389,410],"with":[319,391],"even":[322],"negative.":[323],"includes":[329],"acquiring":[330],"installation":[332],"costly":[334],"financial":[335],"modeling":[336],"software,":[337],"training":[338,341],"expensive":[340],"follow":[343],"up":[344],"mechanism.":[345],"needs":[347],"huge":[349,363,370],"investment":[350],"which":[351],"acquire":[360],"much":[362],"investment.":[364],"If":[365],"goes":[367],"investments":[371],"their":[375,379,442],"expenses":[376],"will":[377],"decrease":[378],"net":[380],"value.":[382],"Budgetary":[383],"goal":[384,400],"clarity":[385],"has":[386],"level":[395],"difficulty":[401],"job":[404],"involvement":[405],"shows":[407],"relationship.":[411],"As":[412],"far":[413],"size":[417],"concerned":[419],"insignificantly,":[423],"however":[424],"impacts":[426],"SMEs":[432],"sector.":[433],"sized":[435,449],"showed":[437],"smaller":[448],"firms.":[450],"Key":[454],"Words:":[455],"Enterprises,":[460],"Budgeting,":[461],"Firm":[462],"Performance,":[463],"Budget":[464],"Control":[465]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}