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...

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Main Authors:	Dahlan, Muhammad, Md Auzair, Sofiah, Wan Ibrahim, Wan Madznah
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2007
Online Access:	http://ir.uitm.edu.my/id/eprint/189/ http://ir.uitm.edu.my/id/eprint/189/2/AJ_MUHAMMAD%20DAHLAN%20MAR%2007.pdf

id	uitm-189
recordtype	eprints
spelling	uitm-1892019-03-11T00:01:35Z http://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 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 http://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. Malaysian Accounting Review, 6 (2). pp. 81-97. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
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.
format	Article
author	Dahlan, Muhammad Md Auzair, Sofiah Wan Ibrahim, Wan Madznah
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
author_facet	Dahlan, Muhammad Md Auzair, Sofiah Wan Ibrahim, Wan Madznah
author_sort	Dahlan, Muhammad
title	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_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_sort	tight budgetary control, business strategy, external environment and firm performance / muhammad dahlan, sofiah md auzair and wan madznah wan ibrahim
publisher	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2007
url	http://ir.uitm.edu.my/id/eprint/189/ http://ir.uitm.edu.my/id/eprint/189/2/AJ_MUHAMMAD%20DAHLAN%20MAR%2007.pdf
first_indexed	2023-09-18T22:44:12Z
last_indexed	2023-09-18T22:44:12Z
_version_	1777417115914993664

Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim

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