[雙語(yǔ)翻譯]預(yù)算外文翻譯-預(yù)算編制實(shí)踐進(jìn)展--綜述與研究視角（英文）

1、See discussions, stats, and author profiles for this publication at: https://www.researchgate.net/publication/30523083Practice Developments in Budgeting:An Overview and Research PerspectiveArticle in Journal of Managem

2、ent Accounting Research · May 2003DOI: 10.2139/ssrn.410544CITATIONS161READS4,9593 authors, including:Stephen C. HansenNaval Postgraduate School16 PUBLICATIONS 429 CITATIONS SEE PROFILEDavid OtleyLancaster Univer

3、sity54 PUBLICATIONS 4,101 CITATIONS SEE PROFILEAll in-text references underlined in blue are linked to publications on ResearchGate,letting you access and read them immediately.Available from: David OtleyRetrieved on

4、: 03 May 201696 Hansen, Otley, and Van der StedeJournal of Management Accounting Research, 2003on more traditional issues like participative budgeting.2 Second, the two conflicting devel- opments illustrate that firms fa

5、ce a critical decision regarding budgeting: maintain it, im- prove it, or abandon it? Our discussion has two objectives. First, we demonstrate the level of concern with budgeting in practice, suggesting its potential for

6、 continued scholarly research. Second, we wish to raise academics’ awareness of apparent disconnects between budgeting practice and research. We identify areas where prior research may aid the practitioners and, converse

7、ly, use the practitioners’ insights to suggest areas for research. In the second section, we review some of the most common criticisms of budgets in practice. The third section describes and analyzes the main thrust of t

8、wo recent practice- led developments in budgeting. In the fourth section, we place these two practice devel- opments in a research context and suggest research that may be relevant to the practitioners. The fifth section

9、 turns the tables by using the practitioner insights to offer new perspectives for research. In the sixth section, we conclude.PROBLEMS WITH BUDGETING IN PRACTICE The ubiquitous use of budgetary control is largely due to

10、 its ability to weave together all the disparate threads of an organization into a comprehensive plan that serves many different purposes, particularly performance planning and ex post evaluation of actual per- formance

11、vis-a `-vis the plan. Despite performing this integrative function and laying the basis for performance evaluation, budgetary control has many limitations, such as its long- established and oft-researched susceptibility

12、to induce budget games or dysfunctional be- haviors (Hofstede 1967; Onsi 1973; Merchant 1985b; Lukka 1988). A recent report by Neely et al. (2001), drawn primarily from the practitioner literature, lists the 12 most cite

13、d weaknesses of budgetary control as:1. Budgets are time-consuming to put together; 2. Budgets constrain responsiveness and are often a barrier to change; 3. Budgets are rarely strategically focused and often contradicto

14、ry; 4. Budgets add little value, especially given the time required to prepare them; 5. Budgets concentrate on cost reduction and not value creation; 6. Budgets strengthen vertical command-and-control; 7. Budgets do not

15、reflect the emerging network structures that organizations are adopting; 8. Budgets encourage gaming and perverse behaviors; 9. Budgets are developed and updated too infrequently, usually annually; 10. Budgets are based

16、on unsupported assumptions and guesswork; 11. Budgets reinforce departmental barriers rather than encourage knowledge sharing; and 12. Budgets make people feel undervalued.2 For example, in their review of nearly 2,000 r

17、esearch and professional articles in management accounting in the 1996–2000 period, Selto and Widener (2001) document several areas of ‘‘fit’’ and ‘‘misfit’’ between practice and research. They document that more researc

18、h than practice exists in the area of participative budgeting and state that ‘‘[this] topic appears to be of little current, practical interest, but continues to attract research efforts, perhaps because of the interesti

19、ng theoretical issues it presents.’’ Selto and Widener (2001) also document virtually no research on activity-based budgeting (one of the practice-led developments we discuss in this paper) and planning and forecasting,