{"id":"https://openalex.org/W2769170338","doi":"https://doi.org/10.18276/frfu.2017.88/1-43","title":"THE RENAISSANCE OF ZERO-BASE BUDGETING","display_name":"THE RENAISSANCE OF ZERO-BASE BUDGETING","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2769170338","doi":"https://doi.org/10.18276/frfu.2017.88/1-43","mag":"2769170338"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2017.88/1-43","doi":"https://doi.org/10.18276/frfu.2017.88/1-43","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-43","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4306.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.edu.pl/frfu/file/article/view/4306.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014624459","display_name":"Marcin Kowalewski","orcid":"https://orcid.org/0000-0002-1479-0803","observed_orcids":["https://orcid.org/0000-0002-1479-0803","https://orcid.org/0009-0003-3870-0483"]},"institutions":[{"id":"https://openalex.org/I305801656","display_name":"Wroclaw University of Economics and Business","ror":"https://ror.org/013sm1c65","country_code":"PL","type":"education","lineage":["https://openalex.org/I305801656"]},{"id":"https://openalex.org/I4210155415","display_name":"University of Business in Wroc\u0142aw","ror":"https://ror.org/04qxzae03","country_code":"PL","type":"education","lineage":["https://openalex.org/I4210155415"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Marcin Kowalewski","raw_affiliation_strings":["Uniwersytet Ekonomiczny we Wroc\u0142awiu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Uniwersytet Ekonomiczny we Wroc\u0142awiu","institution_ids":["https://openalex.org/I305801656","https://openalex.org/I4210155415"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5014624459"],"corresponding_institution_ids":["https://openalex.org/I305801656","https://openalex.org/I4210155415"],"apc_list":null,"apc_paid":null,"fwci":0.9387,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.82834425,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"88","issue":null,"first_page":"447","last_page":"455"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"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":0.9984999895095825,"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":0.0003000000142492354,"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/T10910","display_name":"Corporate Governance and Management","score":0.00019999999494757503,"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/zero-based-budgeting","display_name":"zero-based budgeting","score":0.996999979019165},{"id":"https://openalex.org/keywords/incremental-budgeting","display_name":"incremental budgeting","score":0.7929999828338623},{"id":"https://openalex.org/keywords/cost-reduction","display_name":"cost reduction","score":0.6759999990463257},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.4259999990463257},{"id":"https://openalex.org/keywords/operations-planning","display_name":"operational planning","score":0.6729999780654907},{"id":"https://openalex.org/keywords/history-of-budgeting","display_name":"history of budgeting","score":0.7250000238418579},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.34200000762939453}],"concepts":[{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.5526564121246338},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.4993720054626465},{"id":"https://openalex.org/C144027150","wikidata":"https://www.wikidata.org/wiki/Q48803","display_name":"Horticulture","level":1,"score":0.35144323110580444},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.34336668252944946},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.30351021885871887},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.28287824988365173}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2017.88/1-43","doi":"https://doi.org/10.18276/frfu.2017.88/1-43","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-43","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4306.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18276/frfu.2017.88/1-43","doi":"https://doi.org/10.18276/frfu.2017.88/1-43","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-43","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4306.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2769170338.pdf","grobid_xml":"https://content.openalex.org/works/W2769170338.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W569448218","https://openalex.org/W1201793912","https://openalex.org/W1551000795","https://openalex.org/W2083962897","https://openalex.org/W2091826594","https://openalex.org/W2613422789"],"related_works":["https://openalex.org/W2794749331","https://openalex.org/W6950011724","https://openalex.org/W6941067440","https://openalex.org/W2964773579","https://openalex.org/W7220482209","https://openalex.org/W2514898403","https://openalex.org/W4381569747","https://openalex.org/W2403961357","https://openalex.org/W2593173615","https://openalex.org/W70589243"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,61,72,156],"Celem":[2],"artyku\u0142u":[3],"jest":[4,76,107],"krytyczna":[5],"analiza":[6],"koncepcji":[7],"bud\u017cetowania":[8,33,82,85,92],"od":[9,17,34,74,86,119,158],"zera,":[10],"kt\u00f3ra":[11,170],"ponownie":[12],"po":[13],"ponad":[14],"czterdziestu":[15],"latach":[16],"jej":[18,104],"powstania":[19],"prze\u017cywa":[20],"sw\u00f3j":[21],"renesans.":[22],"W":[23,62],"artykule":[24],"zostanie":[25],"zaprezentowana":[26],"krytyka":[27],"tradycyjnego":[28,80],"podej\u015bcia":[29],"do":[30,45,165],"bud\u017cetowania,":[31],"historia":[32],"zera":[35,75,87,120,159],"wraz":[36],"z":[37,101],"jego":[38],"podstawowymi":[39],"za\u0142o\u017ceniami,":[40],"a":[41],"tak\u017ce":[42],"nowe":[43],"podej\u015bcie":[44,164],"tej":[46],"koncepcji,":[47],"kt\u00f3re":[48],"mo\u017ce":[49],"na":[50,109,129,177],"sta\u0142e":[51],"wkomponowa\u0107":[52],"si\u0119":[53,97,123,173],"w":[54,168,174],"systemy":[55],"zarz\u0105dzania":[56,138],"wsp\u00f3\u0142czesnymi":[57],"przedsi\u0119biorstwami.":[58],"Metodologia":[59],"badania":[60],"opracowaniu":[63],"wykorzystano":[64],"metod\u0119":[65,69],"analizy":[66],"literatury":[67],"oraz":[68],"dedukcji.":[70],"Wynik":[71],"Bud\u017cetowanie":[73,157],"ciekaw\u0105":[77],"alternatyw\u0105":[78],"wobec":[79],"krytykowanego":[81],"przyrostowego.":[83],"Metoda":[84],"oznacza":[88],"traktowanie":[89],"ka\u017cdego":[90],"cyklu":[91],"jako":[93,125,133],"autonomicznego,":[94],"bez":[95],"wspierania":[96],"danymi":[98],"historycznymi.":[99],"Jednym":[100],"najwa\u017cniejszych":[102],"powod\u00f3w":[103],"ponownej":[105],"popularno\u015bci":[106],"ukierunkowanie":[108],"istotn\u0105":[110],"redukcj\u0119":[111,130],"koszt\u00f3w":[112],"i":[113,144,152,180],"ci\u0105g\u0142e":[114],"doskonalenie":[115],"dzia\u0142alno\u015bci":[116],"przedsi\u0119biorstwa.":[117],"Bud\u017cetowania":[118],"nie":[121],"traktuje":[122],"wy\u0142\u0105cznie":[124],"jednorazowego":[126],"procesu":[127],"ukierunkowanego":[128],"koszt\u00f3w,":[131],"ale":[132],"istotnego,":[134],"koherentnego":[135],"elementu":[136],"systemu":[137],"przedsi\u0119biorstwem,":[139],"kt\u00f3ry":[140],"wymusza":[141],"zmian\u0119":[142],"r\u00f3l":[143],"kryteri\u00f3w":[145],"podejmowania":[146],"decyzji,":[147],"wprowadza":[148],"odpowiedzialno\u015b\u0107,":[149],"skuteczny":[150],"nadz\u00f3r":[151],"efektywne":[153],"dzia\u0142ania.":[154],"Oryginalno\u015b\u0107/warto\u015b\u0107":[155],"to":[160],"kolejna":[161],"koncepcja":[162],"zmieniaj\u0105ca":[163],"planowania":[166],"operacyjnego":[167],"przedsi\u0119biorstwie,":[169],"wyra\u017anie":[171],"wpisuje":[172],"naukow\u0105":[175],"dyskusj\u0119":[176],"temat":[178],"zmian":[179],"kierunk\u00f3w":[181],"rozwoju":[182],"wsp\u00f3\u0142czesnego":[183],"bud\u017cetowania.":[184]},"counts_by_year":[{"year":2018,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2017-12-04T00:00:00"}
