{"id":"https://openalex.org/W2141336588","doi":"https://doi.org/10.1108/jaoc-04-2013-0035","title":"Mitigating inefficiencies in budget spending: evidence from an explorative study","display_name":"Mitigating inefficiencies in budget spending: evidence from an explorative study","publication_year":2015,"publication_date":"2015-11-02","ids":{"openalex":"https://openalex.org/W2141336588","doi":"https://doi.org/10.1108/jaoc-04-2013-0035","mag":"2141336588"},"language":"en","primary_location":{"id":"doi:10.1108/jaoc-04-2013-0035","doi":"https://doi.org/10.1108/jaoc-04-2013-0035","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaoc-04-2013-0035","pdf_url":null,"source":{"id":"https://openalex.org/S161977297","display_name":"Journal of Accounting & Organizational Change","issn_l":"1832-5912","issn":["1832-5912","1839-5473"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting &amp; Organizational Change","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5016247580","display_name":"Alexandra Rausch","orcid":"https://orcid.org/0000-0002-9275-252X","observed_orcids":["https://orcid.org/0000-0002-9275-252X"]},"institutions":[{"id":"https://openalex.org/I4210166741","display_name":"University of Klagenfurt","ror":"https://ror.org/05q9m0937","country_code":"AT","type":"education","lineage":["https://openalex.org/I4210166741"]}],"countries":["AT"],"is_corresponding":false,"raw_author_name":"Alexandra Rausch","raw_affiliation_strings":["Department of Controlling and Strategic Management, Alpen-Adria-Universit\u00e4t Klagenfurt, Klagenfurt, Austria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Controlling and Strategic Management, Alpen-Adria-Universit\u00e4t Klagenfurt, Klagenfurt, Austria","institution_ids":["https://openalex.org/I4210166741"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006492749","display_name":"Friederike Wall","orcid":"https://orcid.org/0000-0001-8001-8558","observed_orcids":["https://orcid.org/0000-0001-8001-8558"]},"institutions":[{"id":"https://openalex.org/I4210166741","display_name":"University of Klagenfurt","ror":"https://ror.org/05q9m0937","country_code":"AT","type":"education","lineage":["https://openalex.org/I4210166741"]}],"countries":["AT"],"is_corresponding":false,"raw_author_name":"Friederike Wall","raw_affiliation_strings":["Department of Controlling and Strategic Management, Alpen-Adria-Universit\u00e4t Klagenfurt, Klagenfurt, Austria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Controlling and Strategic Management, Alpen-Adria-Universit\u00e4t Klagenfurt, Klagenfurt, Austria","institution_ids":["https://openalex.org/I4210166741"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210166741"],"apc_list":null,"apc_paid":null,"fwci":2.5437,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.91801064,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"4","first_page":"430","last_page":"454"},"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/T13366","display_name":"Accounting Theory and Financial Reporting","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/T10081","display_name":"Auditing, Earnings Management, Governance","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/budget-flexibility","display_name":"budget flexibility","score":0.640999972820282},{"id":"https://openalex.org/keywords/flexible-budgeting","display_name":"flexible budgeting","score":0.5849999785423279},{"id":"https://openalex.org/keywords/budgetary-slack","display_name":"budgetary slack","score":0.45100000500679016},{"id":"https://openalex.org/keywords/resource-allocation","display_name":"resource allocation","score":0.6389999985694885},{"id":"https://openalex.org/keywords/budget-cycle","display_name":"budget cycle","score":0.42899999022483826},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.5759999752044678},{"id":"https://openalex.org/keywords/budgeting-practices","display_name":"budgeting practices","score":0.3160000145435333}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5562602281570435},{"id":"https://openalex.org/C2780598303","wikidata":"https://www.wikidata.org/wiki/Q65921492","display_name":"Flexibility (engineering)","level":2,"score":0.5539137125015259},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.551489531993866},{"id":"https://openalex.org/C58048580","wikidata":"https://www.wikidata.org/wiki/Q7096693","display_name":"Operating budget","level":2,"score":0.5324066281318665},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.532389760017395},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.47393351793289185},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.4547736346721649},{"id":"https://openalex.org/C8505890","wikidata":"https://www.wikidata.org/wiki/Q605095","display_name":"Budget constraint","level":2,"score":0.4505945146083832},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4428546130657196},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4187150299549103},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4119323790073395},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3561476767063141},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.20177960395812988},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.12099218368530273},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","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/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/jaoc-04-2013-0035","doi":"https://doi.org/10.1108/jaoc-04-2013-0035","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaoc-04-2013-0035","pdf_url":null,"source":{"id":"https://openalex.org/S161977297","display_name":"Journal of Accounting & Organizational Change","issn_l":"1832-5912","issn":["1832-5912","1839-5473"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting &amp; Organizational Change","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:jaoc00:jaoc-04-2013-0035","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2013-0035.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:jaocpp:jaoc-04-2013-0035","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2013-0035/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":60,"referenced_works":["https://openalex.org/W26251786","https://openalex.org/W110394087","https://openalex.org/W138950332","https://openalex.org/W281726986","https://openalex.org/W566087614","https://openalex.org/W1508322956","https://openalex.org/W1509599991","https://openalex.org/W1538749266","https://openalex.org/W1547176831","https://openalex.org/W1775768793","https://openalex.org/W1966438775","https://openalex.org/W1967332826","https://openalex.org/W1970441488","https://openalex.org/W1974250146","https://openalex.org/W1993323938","https://openalex.org/W1999602567","https://openalex.org/W2003518389","https://openalex.org/W2011290954","https://openalex.org/W2013481862","https://openalex.org/W2016506395","https://openalex.org/W2029115417","https://openalex.org/W2032126894","https://openalex.org/W2033137418","https://openalex.org/W2039844539","https://openalex.org/W2041129084","https://openalex.org/W2042605084","https://openalex.org/W2045752713","https://openalex.org/W2050255846","https://openalex.org/W2052606913","https://openalex.org/W2053432374","https://openalex.org/W2063751532","https://openalex.org/W2078547272","https://openalex.org/W2081806425","https://openalex.org/W2083962897","https://openalex.org/W2085964237","https://openalex.org/W2087723978","https://openalex.org/W2091826594","https://openalex.org/W2092030259","https://openalex.org/W2097843005","https://openalex.org/W2106375545","https://openalex.org/W2117866548","https://openalex.org/W2133469585","https://openalex.org/W2157665111","https://openalex.org/W2162493505","https://openalex.org/W2163328013","https://openalex.org/W2164762370","https://openalex.org/W2171974818","https://openalex.org/W2217436551","https://openalex.org/W2275158698","https://openalex.org/W2323453410","https://openalex.org/W2327077000","https://openalex.org/W2330891463","https://openalex.org/W2488833647","https://openalex.org/W3011865677","https://openalex.org/W3121130824","https://openalex.org/W3121486998","https://openalex.org/W4234279705","https://openalex.org/W4300900796","https://openalex.org/W6630303047","https://openalex.org/W7137211340"],"related_works":["https://openalex.org/W2605282773","https://openalex.org/W4312903950","https://openalex.org/W7098064250","https://openalex.org/W7095588274","https://openalex.org/W4239622445","https://openalex.org/W2775032939","https://openalex.org/W2126709521","https://openalex.org/W7216820818","https://openalex.org/W4406493807","https://openalex.org/W4389857768"],"abstract_inverted_index":{"Purpose":[0],"\u2013":[1,87,148,211],"The":[2,212],"purpose":[3],"of":[4,74,82,119,198,230,246,250],"this":[5],"paper":[6,214],"is":[7,91,111],"to":[8,41,133,143,159,169,184,204,216,240],"investigate":[9],"whether":[10],"a":[11,42,223],"greater":[12],"flexibility":[13],"in":[14,29,33,99,177],"the":[15,25,72,75,114,117,120,145,164,196,217,247,251],"budget":[16,26,34,64,76,165,178,252,259],"time-structure,":[17],"which":[18,93,155],"allows":[19],"for":[20,54,61,116],"shifting":[21],"budgetary":[22],"funds":[23,83,162,171,188,199],"beyond":[24,163],"year,":[27,48],"does,":[28],"fact,":[30],"mitigate":[31],"inefficiencies":[32,176],"spending.":[35,179],"Traditional":[36],"budgets":[37,150,207],"are":[38,50,140,182],"usually":[39],"tied":[40],"finite":[43],"time":[44],"span,":[45],"e.g.":[46],"one":[47],"and":[49,59,78,102,151,167,186,232,261],"heavily":[51,224],"criticized":[52,225],"both":[53,158],"hampering":[55],"efficient":[56],"resource":[57],"allocation":[58],"also":[60,168],"encouraging":[62],"dysfunctional":[63],"spending":[65,260],"behaviours":[66],"such":[67],"as":[68,113],"wasteful":[69],"spend-downs":[70],"at":[71,189],"end":[73],"year":[77,166],"inappropriate":[79],"holding":[80],"back":[81],"early":[84],"on.":[85],"Design/methodology/approach":[86],"A":[88],"research":[89,101,239],"framework":[90],"proposed":[92],"draws":[94],"on":[95],"critical":[96],"perspectives":[97],"developed":[98],"prior":[100,238],"an":[103,123,128],"analytical":[104],"model":[105],"put":[106],"forward":[107],"by":[108,195,221,233],"Pollack/Zeckhauser":[109],"that":[110],"adopted":[112],"basis":[115],"development":[118],"hypotheses.":[121,146],"In":[122],"explorative":[124,241],"study,":[125],"data":[126],"from":[127,138,172,237],"empirical":[129,242],"questionnaire":[130],"survey":[131],"administered":[132],"219":[134],"practitioners,":[135],"mainly":[136],"managers,":[137],"Austria":[139],"then":[141],"used":[142],"substantiate":[144],"Findings":[147],"Finite-period":[149],"fully":[152],"flexible":[153],"budgets,":[154,174],"allow":[156],"subordinates":[157],"save":[160,187],"unspent":[161],"borrow":[170],"future":[173],"cause":[175],"Subordinates":[180],"who":[181],"allowed":[183],"spend":[185,205],"their":[190,206],"discretion":[191],"without":[192],"being":[193],"threatened":[194],"loss":[197],"or":[200],"imminent":[201],"debts":[202],"seem":[203],"most":[208],"efficiently.":[209],"Originality/value":[210],"present":[213],"contributes":[215],"management":[218],"accounting":[219],"literature":[220],"investigating":[222],"but":[226],"rather":[227],"underexplored":[228],"area":[229],"budgeting":[231],"subjecting":[234],"theoretical":[235],"propositions":[236],"testing.":[243],"Enhanced":[244],"understanding":[245],"temporal":[248],"effects":[249],"cycle":[253],"structure":[254],"will":[255],"help":[256],"practitioners":[257],"improve":[258],"should":[262],"encourage":[263],"further":[264],"research.":[265]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
