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Purpose
Aims to describe budgeting processes in health care, education, and insurance business.
Design/methodology/approach
A survey was undertaken, using an interview approach, to expose tactical budgeting matters and behaviors of some central Georgia businesses.
Findings
The study shows that budgets are used in different degrees and for different purposes across different industries.
Research limitations/implications
A more comprehensive, comparative study would be a worthwhile undertaking to provide an in‐depth analysis of issues involved in the budgeting process across industries.
Practical implications
The study provides examples of practical steps involved in the budgeting process.
Originality/value
The study provides evidence of the extent to which theoretical concepts are applied in practice.
© Emerald Group Publishing Limited
2005
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