1 resultado para global financial crisis, 2008-2009
em Archivo Digital para la Docencia y la Investigación - Repositorio Institucional de la Universidad del País Vasco
Filtro por publicador
- Academic Archive On-line (Jönköping University; Sweden) (1)
- Academic Research Repository at Institute of Developing Economies (1)
- Acceda, el repositorio institucional de la Universidad de Las Palmas de Gran Canaria. España (5)
- AMS Tesi di Dottorato - Alm@DL - Università di Bologna (2)
- Andina Digital - Repositorio UASB-Digital - Universidade Andina Simón Bolívar (2)
- ArchiMeD - Elektronische Publikationen der Universität Mainz - Alemanha (1)
- Archive of European Integration (249)
- Archivo Digital para la Docencia y la Investigación - Repositorio Institucional de la Universidad del País Vasco (1)
- Argos - Repositorio Institucional de la Secretaría de Investigación y Postgrado de la Facultad de Humanidades y Ciencias Sociales de la Universidad Nacional de Misiones (1)
- Aston University Research Archive (15)
- Biblioteca Digital - Universidad Icesi - Colombia (1)
- Biblioteca Digital | Sistema Integrado de Documentación | UNCuyo - UNCUYO. UNIVERSIDAD NACIONAL DE CUYO. (1)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (7)
- Biblioteca Digital de la Universidad Católica Argentina (2)
- Biblioteca Digital de Teses e Dissertações Eletrônicas da UERJ (2)
- Bibloteca do Senado Federal do Brasil (1)
- BORIS: Bern Open Repository and Information System - Berna - Suiça (17)
- Brock University, Canada (1)
- Cambridge University Engineering Department Publications Database (3)
- CentAUR: Central Archive University of Reading - UK (20)
- Chinese Academy of Sciences Institutional Repositories Grid Portal (1)
- CiencIPCA - Instituto Politécnico do Cávado e do Ave, Portugal (1)
- Coffee Science - Universidade Federal de Lavras (1)
- Comissão Econômica para a América Latina e o Caribe (CEPAL) (66)
- CORA - Cork Open Research Archive - University College Cork - Ireland (2)
- Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest (13)
- CUNY Academic Works (1)
- Dalarna University College Electronic Archive (2)
- Deakin Research Online - Australia (70)
- Digital Commons at Florida International University (10)
- DigitalCommons@The Texas Medical Center (2)
- Diposit Digital de la UB - Universidade de Barcelona (1)
- Duke University (1)
- eResearch Archive - Queensland Department of Agriculture; Fisheries and Forestry (1)
- Funes: Repositorio digital de documentos en Educación Matemática - Colombia (1)
- Glasgow Theses Service (1)
- Greenwich Academic Literature Archive - UK (1)
- Helda - Digital Repository of University of Helsinki (3)
- Infoteca EMBRAPA (4)
- Instituto Politécnico de Leiria (1)
- Instituto Politécnico do Porto, Portugal (2)
- Memoria Académica - FaHCE, UNLP - Argentina (12)
- Ministerio de Cultura, Spain (30)
- Portal de Revistas Científicas Complutenses - Espanha (3)
- Publishing Network for Geoscientific & Environmental Data (50)
- QSpace: Queen's University - Canada (1)
- QUB Research Portal - Research Directory and Institutional Repository for Queen's University Belfast (36)
- Queensland University of Technology - ePrints Archive (106)
- RCAAP - Repositório Científico de Acesso Aberto de Portugal (1)
- Repositorio Académico de la Universidad Nacional de Costa Rica (1)
- Repositorio de la Universidad de Cuenca (6)
- Repositório digital da Fundação Getúlio Vargas - FGV (30)
- REPOSITORIO DIGITAL IMARPE - INSTITUTO DEL MAR DEL PERÚ, Peru (1)
- Repositorio Institucional de la Universidad de El Salvador (1)
- Repositorio Institucional de la Universidad Nacional Agraria (1)
- Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho" (9)
- RUN (Repositório da Universidade Nova de Lisboa) - FCT (Faculdade de Cienecias e Technologia), Universidade Nova de Lisboa (UNL), Portugal (11)
- South Carolina State Documents Depository (23)
- Universidad de Alicante (1)
- Universidad del Rosario, Colombia (12)
- Universidad Politécnica de Madrid (6)
- Universidade Complutense de Madrid (2)
- Universidade de Lisboa - Repositório Aberto (1)
- Universidade Federal do Rio Grande do Norte (UFRN) (1)
- Universidade Técnica de Lisboa (1)
- Universita di Parma (1)
- Universitat de Girona, Spain (3)
- Université de Montréal, Canada (3)
- University of Connecticut - USA (4)
- University of Michigan (2)
- University of Queensland eSpace - Australia (1)
- University of Washington (1)
- WestminsterResearch - UK (2)
- Worcester Research and Publications - Worcester Research and Publications - UK (2)
Resumo:
[EN] This study examines the evolution of budgeting practices in the extremely difficult Spanish economic environment. In order to analyse if companies are still maintaining their budgeting process and if, right now, they are facing more difficulties in forecasting accurate indicators, two similar web surveys were addressed over two periods of time, firstly in 2008 at the beginning of the financial crisis, and secondly in 2013 after five years of a downward trend. In addition, in-depth interviews were conducted to investigate how companies brought more flexibility to their budgeting process in order to cope with environmental uncertainty. The survey indicates that 97% of respondents are still using a traditional budgeting process being this result similar to the one found in 2008. However, 2013 showed that the reliance on forecasted information is being increasingly questioned. Furthermore the study revealed that the respondents are bringing more flexibility to their processes, being able to modify the objectives once the budget is approved and to obtain new resources outside the budgeting process. This paper contributes to revealing information about difficulties in setting reliable objectives in a turbulent environment and provides data about the evolution of budgeting practices over five years during an austere economic crisis.