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Análisis de las repercusiones de la adopción de Beyond Budgeting: Percepciones de los directivos de las instituciones financieras federales brasileñas

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Description

El presupuesto figura como uno de los principales instrumentos de planificación y producción de información especializada que ayuda a la toma de decisiones. Las funciones que desempeña el presupuesto se aplican a todos los niveles de la organización, facilitando la interacción y coordinación de esfuerzos. Sin embargo, el presupuesto presenta debilidades que han motivado la aparición de críticas que han desencadenado nuevas corrientes de pensamiento. El modelo Beyond Budgeting surgió como una antítesis al modelo tradicional y se destacó por abogar por el abandono del presupuesto por parte de las empresas, sugiriendo como alternativa la adopción de un conjunto de principios orientados a descentralizar el liderazgo y flexibilizar los procesos. Considerando la importancia del presupuesto para la gestión de las organizaciones, esta investigación tuvo como objetivo analizar los impactos de la adopción del Beyond Budgeting en la percepción de los gestores de las instituciones financieras federales.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
23 June 2023
Listed Since
23 June 2023

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