{"id":"https://openalex.org/W2133561034","doi":"https://doi.org/10.2307/257112","title":"Operational Planning: The Integration Of Programming and Budgeting","display_name":"Operational Planning: The Integration Of Programming and Budgeting","publication_year":1980,"publication_date":"1980-07-01","ids":{"openalex":"https://openalex.org/W2133561034","doi":"https://doi.org/10.2307/257112","mag":"2133561034"},"language":"en","primary_location":{"id":"doi:10.2307/257112","doi":"https://doi.org/10.2307/257112","is_oa":false,"landing_page_url":"https://doi.org/10.2307/257112","pdf_url":null,"source":{"id":"https://openalex.org/S46763546","display_name":"Academy of Management Review","issn_l":"0363-7425","issn":["0363-7425","1930-3807"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316266","host_organization_name":"Academy of Management","host_organization_lineage":["https://openalex.org/P4310316266"],"host_organization_lineage_names":["Academy of Management"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Academy of Management Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"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/A5086747614","display_name":"John C. Camillus","orcid":"https://orcid.org/0000-0001-8821-2363","observed_orcids":["https://orcid.org/0000-0001-8821-2363"]},"institutions":[{"id":"https://openalex.org/I170201317","display_name":"University of Pittsburgh","ror":"https://ror.org/01an3r305","country_code":"US","type":"education","lineage":["https://openalex.org/I170201317"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"John C. Camillus","raw_affiliation_strings":["John C. Camillus is Associate Professor of Business Administration, Graduate School of Business, University of Pittsburgh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"John C. Camillus is Associate Professor of Business Administration, Graduate School of Business, University of Pittsburgh","institution_ids":["https://openalex.org/I170201317"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5040186353","display_name":"John H. Grant","orcid":"https://orcid.org/0000-0002-1028-3046","observed_orcids":["https://orcid.org/0000-0002-1028-3046"]},"institutions":[{"id":"https://openalex.org/I170201317","display_name":"University of Pittsburgh","ror":"https://ror.org/01an3r305","country_code":"US","type":"education","lineage":["https://openalex.org/I170201317"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"John H. Grant","raw_affiliation_strings":["John H. Grant is Associate Professor of Business Administration, Graduate School of Business, University of Pittsburgh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"John H. Grant is Associate Professor of Business Administration, Graduate School of Business, University of Pittsburgh","institution_ids":["https://openalex.org/I170201317"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I170201317"],"apc_list":null,"apc_paid":null,"fwci":4.6526,"has_fulltext":false,"cited_by_count":27,"citation_normalized_percentile":{"value":0.94902235,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"5","issue":"3","first_page":"369","last_page":"369"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13137","display_name":"Strategic Planning and Analysis","score":0.005200000014156103,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T10910","display_name":"Corporate Governance and Management","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/operations-planning","display_name":"operational planning","score":0.9639999866485596},{"id":"https://openalex.org/keywords/integrated-planning","display_name":"integrated planning","score":0.40799999237060547},{"id":"https://openalex.org/keywords/business-strategy","display_name":"business strategy","score":0.5630000233650208},{"id":"https://openalex.org/keywords/planning-and-control","display_name":"planning and control","score":0.6710000038146973},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.46299999952316284},{"id":"https://openalex.org/keywords/action-plan","display_name":"action plan","score":0.597000002861023},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.4390000104904175}],"concepts":[{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5549166202545166},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.5200595259666443},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5047391653060913},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.5039004683494568},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.38804447650909424},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3520084023475647},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.32976073026657104},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.32413092255592346},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31226205825805664},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.266615092754364},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.12409496307373047},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2307/257112","doi":"https://doi.org/10.2307/257112","is_oa":false,"landing_page_url":"https://doi.org/10.2307/257112","pdf_url":null,"source":{"id":"https://openalex.org/S46763546","display_name":"Academy of Management Review","issn_l":"0363-7425","issn":["0363-7425","1930-3807"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316266","host_organization_name":"Academy of Management","host_organization_lineage":["https://openalex.org/P4310316266"],"host_organization_lineage_names":["Academy of Management"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Academy of Management Review","raw_type":"journal-article"},{"id":"doi:10.5465/amr.1980.4288850","doi":"https://doi.org/10.5465/amr.1980.4288850","is_oa":false,"landing_page_url":"https://doi.org/10.5465/amr.1980.4288850","pdf_url":null,"source":{"id":"https://openalex.org/S46763546","display_name":"Academy of Management Review","issn_l":"0363-7425","issn":["0363-7425","1930-3807"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316266","host_organization_name":"Academy of Management","host_organization_lineage":["https://openalex.org/P4310316266"],"host_organization_lineage_names":["Academy of Management"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Academy of Management Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W85844224","https://openalex.org/W327032858","https://openalex.org/W352508047","https://openalex.org/W568378964","https://openalex.org/W597748837","https://openalex.org/W651827825","https://openalex.org/W1493334511","https://openalex.org/W1512974907","https://openalex.org/W1536984531","https://openalex.org/W1556064267","https://openalex.org/W1586445262","https://openalex.org/W1591030991","https://openalex.org/W1592167591","https://openalex.org/W2004944140","https://openalex.org/W2031173533","https://openalex.org/W2034411871","https://openalex.org/W2041831798","https://openalex.org/W2074907057","https://openalex.org/W2087723978","https://openalex.org/W2092402477","https://openalex.org/W2105569419","https://openalex.org/W2135357185","https://openalex.org/W2181941991","https://openalex.org/W2592178024","https://openalex.org/W2896169079","https://openalex.org/W4252907027","https://openalex.org/W4253388012","https://openalex.org/W4297081765"],"related_works":["https://openalex.org/W4416988530","https://openalex.org/W7051956659","https://openalex.org/W1775768793","https://openalex.org/W4405995856","https://openalex.org/W4244508808","https://openalex.org/W2944411943","https://openalex.org/W2138332356","https://openalex.org/W294798028","https://openalex.org/W7031822509","https://openalex.org/W3083302949"],"abstract_inverted_index":{"Two":[0],"distinct":[1],"and":[2,7,15,31,50,52,55],"sequential":[3],"processes":[4],"of":[5,43,48],"programming":[6],"budgeting":[8],"are":[9],"recommended":[10],"in":[11,20],"the":[12],"current":[13],"literature":[14],"have":[16],"been":[17],"widely":[18],"adopted":[19],"practice":[21,58],"as":[22],"means":[23],"for":[24],"translating":[25],"corporate":[26],"strategy":[27],"into":[28],"action":[29],"plans":[30],"financial":[32],"statements.":[33],"We":[34],"suggest":[35],"that":[36],"this":[37],"distinction":[38],"results":[39],"from":[40],"debatable":[41],"interpretations":[42],"a":[44],"seminal":[45],"conceptual":[46],"framework":[47],"planning":[49],"control,":[51],"represents":[53],"inefficient":[54],"less":[56],"effective":[57],"compared":[59],"to":[60],"our":[61],"proposed":[62],"alternative.":[63]},"counts_by_year":[{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}