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The global carbon budget and the Paris agreement

Author:Olga Alcaraz, Pablo Buenestado, Beatriz Escribano, Bàrbara Sureda, Albert Turon and Josep Xercavins
Publisher:International Journal of Climate Change Strategies and Management,
Abstract: Purpose The main purpose of this paper is to introduce the concept of global carbon budget (GCB) …

Enabling design characteristics and budget usefulness

Author:Daniel Magalhães Mucci, Fábio Frezatti and Diógenes de Souza Bido
Publisher:RAUSP Management Journal,
Abstract: Purpose This study aims to investigate the influence of budgeting design characteristics on perce…

The effects of mental budgeting on the intentions to switch to low-toxicity pesticides: evidence from vegetable farmers in Sichuan, China

Author:Yangyi Zeng and Thomas Herzfeld
Publisher:China Agricultural Economic Review,
Abstract: Purpose Mental budgeting, as a part of mental accounting theory, is expected to impact a househol…

The role of sugar products and non-alcoholic beverages in the food budget: change across birth cohorts and between socio-economic groups

Author:Antti Kähäri
Publisher:British Food Journal,
Abstract: Purpose This study investigates how the consumption of sugar products and non-alcoholic beverages…

Truces (re)construction at the boundaries of budgeting routines

Author:Samantha Luiza de Souza Broman and Sandra Regina da Rocha-Pinto
Publisher:RAUSP Management Journal,
Abstract: Purpose This study aims to contribute to routine dynamics literature and organization process pra…

Design of the participatory budget: how to turn citizens into process protagonists

Author:Giorgia Mattei, Valentina Santolamazza and Fabio Giulio Grandis
Publisher:International Journal of Public Sector Management,
Abstract: Purpose In the New Public Governance (NPG) paradigm, citizens play a vital role in the decision-m…

The political budget cycles in emerging and developing countries

Author:Thanh Cong Nguyen and Thi Linh Tran
Publisher:Journal of Economics and Development,
Abstract: Purpose This paper examines the political budget cycles in emerging and developing countries usin…

If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden

Author:Tobias Johansson-Berg and Gabriella Wennblom
Publisher:Journal of Public Budgeting, Accounting & Financial Management,
Abstract: Purpose The authors study how enabling perceptions (flexibility, reparability and internal and g…

Do fiscal rules of local debt affect municipal off-budget activities? Analysis of various types of municipalities

Author:Anna Białek-Jaworska and Agnieszka Krystyna Kopańska
Publisher:Meditari Accountancy Research,
Abstract: Purpose This paper aims to determine whether local governments (LGs) use non-consolidated municip…

Budgeting changes and success: abandonment, reform or stability in Finnish manufacturing firms?

Author:Lili-Anne Kihn
Publisher:Journal of Accounting & Organizational Change,
Abstract: Purpose The need to change budgeting has been frequently debated. Drawing on the literature on ma…
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