Organizational culture and the process of planning and budget control
DOI:
https://doi.org/10.11606/rco.v5i13.34801Keywords:
Budgeting control, Organizational culture, Planning processAbstract
The budget process is a planning stage of an organization where the aspects related to the business culture need to be observed. The theoretical essay aims to analyze the empirical studies that relate to organizational culture and the process of planning and budget control, which sought to identify the variables of organizational culture, budget process and research method used. Articles contained the words culture and accounting, budget and culture, culture and budgeting control system in the title, abstract or keywords were selected. The term culture and the others should be mentioned in coordination. It was observed convergence in the following points: national and organizational culture variables; some variables in the budget process, such as planning; budget participation; budget emphasis- overall performance and management performance; research method, through the hypotheses formulation and using instruments adaptations from other authors. This theoretical essay serves as a starting point for future research.Downloads
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