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Review of Management Accounting Research pp 166–193Cite as

Palgrave Macmillan

Beyond Budgeting

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Abstract

The Official Terminology of the Chartered Institute of Management Accountants (2005: 5) defines a budget as ‘Quantitative expression of a plan for defined period of time. It may include planned sales volumes and revenues; resource quantities, costs and expenses; assets, liabilities and cash flows.’

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Authors
  1. David Dugdale
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  2. Stephen R. Lyne
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Editor information

Editors and Affiliations

  1. University of Bedfordshire, UK

    Magdy G. Abdel-Kader

Copyright information

© 2011 David Dugdale and Stephen R. Lyne

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Dugdale, D., Lyne, S.R. (2011). Beyond Budgeting. In: Abdel-Kader, M.G. (eds) Review of Management Accounting Research. Palgrave Macmillan, London. https://doi.org/10.1057/9780230353275_7

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