...Paul Cropper; Christopher Cowton Purpose The accuracy of budgeting is important to fulfilling its various roles. The aim of this study is to examine perceptions of budgeting accuracy in UK universities and to identify and understand the factors that influence them. Design/methodology/approach...

...Lili-Anne Kihn; Eva Ström Purpose This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages...

...Niels Sandalgaard; Christian Nielsen Purpose The purpose of this paper is to investigate the use of budget targets for performance evaluation in small- and medium-sized enterprises (SMEs) from a contingency perspective. Design/methodology/approach This paper is based on a survey conducted...