Beyond the budgetary control system: towards a two-tiered process of management control

1999 ◽  
Vol 10 (3) ◽  
pp. 203-230 ◽  
Author(s):  
David E.W. Marginson
Keyword(s):  
Control System ◽  
Management Control ◽  
Budgetary Control ◽  
Budgetary Control System

scholarly journals Effective replanning and budgetary control systems: Normative characteristics and practical structure

1984 ◽  
Vol 15 (1) ◽  
pp. 8-20
Author(s):  
J. G. Kotzé
Keyword(s):  
Control System ◽  
Control Systems ◽  
Management Control ◽  
Best Interests ◽  
Management Control System ◽  
Normative Model ◽  
Practical Management ◽  
Budgetary Control ◽  
Careful Thought

The formal management control system exerts a powerful influence over the actions of middle and top level managers in an organization. To ensure that these actions are in the best interests of the organization as a whole, careful thought should be given to the design of such a control system. The design should incorporate certain desirable characteristics. These characteristics are identified, described and listed in the format of a normative model. A practical management control system which has been implemented in several organizations is subsequently discussed and evaluated against the requirements of the normative model.

scholarly journals An Analysis of an Organization’s Budgetary Control System and its Link with Performance Management and Decision Making

2016 ◽  
Vol 1 (3) ◽  
pp. 1
Author(s):  
Grace Choge
Keyword(s):  
Decision Making ◽  
Control System ◽  
Performance Management ◽  
Significant Relationship ◽  
Secondary Data ◽  
Middle Level ◽  
Depth Information ◽  
Top Management ◽  
Budgetary Control ◽  
Budgetary Control System

Purpose: the purpose of this study was to analyze the impact of an organization’s budgetary control system on performance management and decision making.Methodology: The study population consisted of top management and middle level management of SDV Transami in Kenya.  The choice of the top management and middle level management was because budgetary control is mostly influenced by these two management levels.  The study sample was 46 departmental heads. A census methodology was taken since the population was small enough. Primary and secondary data were collected.  Secondary data sources were used to supplement primary data to enable the researcher get in-depth information concerning the topic of research. The information was mined from scholarly works on budgetary control found in text books, magazines, management reports, operations guidelines and previous researches. Statistical Package for Social Sciences (SPSS) was used to generate the descriptive statistics and also to generate inferential results. Regression and correlation analysis was used to demonstrate the relationship between the variables. The results were presented in form of charts, graphs and tables.Results: Results show that the managers rely on budgets to make decisions and further went to indicate that budgetary control was highly important in making managerial decisions. Budgetary control also influenced decision making in the organization in regards to decision on performance indicators. Trend analysis reveals that budgetary control affects decision making positively. Correlation and regression results revealed that there is a positive and significant relationship between budgetary control and decision making.Unique contribution to theory, practice and policy: Since a positive and significant relationship was found to exist between budgetary control and performance management and decision making, it is recommended that budgetary control should be upheld. In addition, there should be involvement of staff in coming up with budgets. Furthermore, the organization should ensure that it continues with the practice of involving top management in coming up with budgets. 

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