Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim
Despite the increasing role of non-financial information and continuous criticisms of budgetary processes, budgetary controls are becoming more integrated with firms’ information system to provide cost effective practices and means of tight control. While there has been extensive research on account...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) & Faculty of Accountancy
2007
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| Online Access: | https://ir.uitm.edu.my/id/eprint/189/ |
| _version_ | 1848802293093236736 |
|---|---|
| author | Dahlan, Muhammad Md Auzair, Sofiah Wan Ibrahim, Wan Madznah |
| author_facet | Dahlan, Muhammad Md Auzair, Sofiah Wan Ibrahim, Wan Madznah |
| author_sort | Dahlan, Muhammad |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Despite the increasing role of non-financial information and continuous criticisms of budgetary processes, budgetary controls are becoming more integrated with firms’ information system to provide cost effective practices and means of tight control. While there has been extensive research on accounting based budgetary controls, little has been done to understand the effect of tight budgetary controls on firms’ performance. This paper reports the findings of a study designed to examine the relationship between tight budgetary control and firms’ performance. Additionally, the effects of two contingent factors,
namely, business strategy and external environment are considered. |
| first_indexed | 2025-11-14T21:21:02Z |
| format | Article |
| id | uitm-189 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:21:02Z |
| publishDate | 2007 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-1892019-03-11T00:01:35Z https://ir.uitm.edu.my/id/eprint/189/ Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim mar Dahlan, Muhammad Md Auzair, Sofiah Wan Ibrahim, Wan Madznah Despite the increasing role of non-financial information and continuous criticisms of budgetary processes, budgetary controls are becoming more integrated with firms’ information system to provide cost effective practices and means of tight control. While there has been extensive research on accounting based budgetary controls, little has been done to understand the effect of tight budgetary controls on firms’ performance. This paper reports the findings of a study designed to examine the relationship between tight budgetary control and firms’ performance. Additionally, the effects of two contingent factors, namely, business strategy and external environment are considered. Accounting Research Institute (ARI) & Faculty of Accountancy 2007-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/189/2/AJ_MUHAMMAD%20DAHLAN%20MAR%2007.pdf Dahlan, Muhammad and Md Auzair, Sofiah and Wan Ibrahim, Wan Madznah (2007) Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim. (2007) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 6 (2). pp. 81-97. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Dahlan, Muhammad Md Auzair, Sofiah Wan Ibrahim, Wan Madznah Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim |
| title | Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim |
| title_full | Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim |
| title_fullStr | Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim |
| title_full_unstemmed | Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim |
| title_short | Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim |
| title_sort | tight budgetary control, business strategy, external environment and firm performance / muhammad dahlan, sofiah md auzair and wan madznah wan ibrahim |
| url | https://ir.uitm.edu.my/id/eprint/189/ https://ir.uitm.edu.my/id/eprint/189/ |