References
- Abdi, M. B., & Mutswenje, V. S. (2023). Budgetary process and financial performance of manufacturing firms listed in the Nairobi Securities Exchange, Kenya. International Academic Journal of Economics and Finance, 3(9), 288–308. https://iajournals.org/articles/iajef_v3_i9_288_308.pdf
- Aria, M., & Cuccurullo, C. (2017). Bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/10.1016/j.joi.2017.08.007
- Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
- Budina, N., Garretsen, H., & De Jong, E. (2000). Liquidity constraints and investment in transition economies. Economics of Transition and Institutional Change, 8(2), 453– 475. https://doi.org/10.1111/1468-0351.00051
- Capalbo, F., Lupi, C., Smarra, M., & Sorrentino, M. (2021). Elections and earnings management: Evidence from municipally owned entities. Journal of Management and Governance, 25(3), 707–730. https://doi.org/10.1007/s10997-020-09523-z
- Chen, K. L., Chen, K. S., & Li, R. K. (2005). Suppliers’ capability and price analysis chart. International Journal of Production Economics, 98(3), 315–327. https://doi.org/10.1016/j.ijpe.2004.09.010
- Chen, Y.-L., & Huang, M.-C. (2021). Bottom-up (top-down) rolling budgeting and job autonomy: Consequences for the role of role overload and managerial performance. Asia-Pacific Journal of Accounting & Economics, 28(1), 1–21. https://doi.org/10.1080/16081625.2020.1844997
- Davila, A., Foster, G., & Li, M. (2009). Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society, 34(3–4), 322–347. https://doi.org/10.1016/j.aos.2008.08.002
- Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
- Endenich, C., & Trapp, R. (2020). Ethical implications of management accounting and control: A systematic review of the contributions from the Journal of Business Ethics. Journal of Business Ethics, 163(2), 309–328. https://doi.org/10.1007/s10551-018-4034-8
- Epp, D. A. (2015). Punctuated equilibria in the private sector and the stability of market systems. Policy Studies Journal, 43(4), 417–436. https://doi.org/10.1111/psj.12107
- Feichter, C., Grabner, I., & Moers, F. (2018). Target setting in multi-divisional firms: State of the art and avenues for future research. Journal of Management Accounting Research, 30(3), 29–54. https://doi.org/10.2308/jmar-52158
- Fukushima, K., & Yamada, A. (2024). Does budget target setting lead managers to engage in unethical behavior for the organization? The British Accounting Review, 56(4), Article 101218. https://doi.org/10.1016/j.bar.2023.101218
- Grabner, I., & Moers, F. (2021). Determinants and consequences of budget reallocations. Contemporary Accounting Research, 38(3), 1782–1808. https://doi.org/10.1111/1911-3846.12681
- Hart, S., Hultink, E. J., Tzokas, N., & Commandeur, H. R. (2003). Industrial companies’ evaluation criteria in new product development gates. Journal of Product Innovation Management, 20(1), 22–36. https://doi.org/10.1111/1540-5885.201003
- Heinle, M. S., Ross, N., & Saouma, R. E. (2014). A theory of participative budgeting. The Accounting Review, 89(3), 1025–1050. https://doi.org/10.2308/accr-50686
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
- Kao, C., & Hwang, S.-N. (2010). Efficiency measurement for network systems: IT impact on firm performance. Decision Support Systems, 48(3), 437–446. https://doi.org/10.1016/j.dss.2009.06.002
- Khoo, S. V., Rahman, N. H. A., & Kamil, N. L. M. (2024). An evaluation of the influence of budgeting process on budget performance in Malaysia. Public Administration and Policy, 27(1), 31–44. https://doi.org/10.1108/PAP-03-2023-0035
- Kramer, S., & Hartmann, F. (2014). How top-down and bottom-up budgeting affect budget slack and performance through social and economic exchange. Abacus, 50(3), 314– 340. https://doi.org/10.1111/abac.12032
- Langerak, F., Hultink, E. J., & Robben, H. S. J. (2004). The impact of market orientation, product advantage, and launch proficiency on new product performance and organizational performance. Journal of Product Innovation Management, 21(2), 79– 94. https://doi.org/10.1111/j.0737-6782.2004.00059.x
- Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56–75. https://doi.org/10.1016/j.mar.2009.10.003
- Mabert, V. A., Soni, A., & Venkataramanan, M. A. (2003). Enterprise resource planning: Managing the implementation process. European Journal of Operational Research, 146(2), 302–314. https://doi.org/10.1016/S0377-2217(02)00551-9
- Mazmanian, M., & Beckman, C. M. (2018). “Making” your numbers: Engendering organizational control through a ritual of quantification. Organization Science, 29(3), 357–379. https://doi.org/10.1287/orsc.2017.1185
- Melhem, W. G. B., Rabi, A. M., & Zuqibeh, A. M. (2021). Business strategy and firm performance: The mediating role of accounting information systems. Journal of Business & Economic Policy, 8(1), 43–55. https://doi.org/10.30845/jbep.v8n1p4
- Mohd Sairazi, N. S. A., Che Abdul Rahman, M. R., Mukhtar, D., Ibrahim, N., & Che Razak, R. (2024). Interactive effect of participative budgeting, budget emphasis, information asymmetry and self-control on budgetary slack: Evidence from local government in Malaysia. Asian Journal of Accounting & Governance, 22, 15–34. https://doi.org/10.17576/AJAG-2024-22-2
- Munteanu, I., Grigorescu, A., Condrea, E., & Pelinescu, E. (2020). Convergent insights for sustainable development and ethical cohesion: An empirical study on corporate governance in Romanian public entities. Sustainability, 12(7), Article 2990. https://doi.org/10.3390/su12072990
- Nguyen, N. P., Evangelista, F., & Kieu, T. A. (2019). The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance. Journal of Asian Business and Economic Studies, 26(1), 98–116. https://doi.org/10.1108/JABES-06-2018-0026
- Nguyen, T. T. T. (2024). Toward financial optimization: Assessing the influence of budget process on effective accounting management. Management Dynamics in the Knowledge Economy, 12(2), 116–132. https://doi.org/10.2478/mdke-2024-0008
- Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428. https://doi.org/10.1016/0361-3682(80)90040-9
- Pham, M. D. M. (2022). Management connection and firm performance: Evidence from Global Financial Crisis. Journal of Behavioral and Experimental Finance, 34, Article 100636. https://doi.org/10.1016/j.jbef.2022.100636
- Ruivo, P., Oliveira, T., & Neto, M. (2014). Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs. International Journal of Accounting Information Systems, 15(2), 166–184. https://doi.org/10.1016/j.accinf.2014.01.002
- Sablin, K. S., Kagan, E. S., & Sharov, A. A. (2021). Russian resource-extractive companies: Conservation of enclaves of wealth vs. movement toward integrated economy. Journal of Institutional Studies, 13(1), 76–94. https://doi.org/10.17835/2076-6297.2021.13.1.076-094
- Takwa, A. C., Teno, M. N., Njuma, O. R., & Tenu, R. M. (2024). The nexus between the budgetary process and financial performance: Evidence from SMEs in Douala. Journal of Economics, Management and Trade, 30(8), 25–40. https://doi.org/10.9734/jemt/2024/v30i81232
- Thibodeau, N., Evans, J. H., Nagarajan, N. J., & Whittle, J. (2007). Value creation in public enterprises: An empirical analysis of coordinated organizational changes in the Veterans Health Administration. The Accounting Review, 82(2), 483–520. http://www.jstor.org/stable/30243474
- Tuan, V. K., & Rajagopal, P. (2022). The mediating effect of the budget process on the performance of small- and medium-sized enterprises in Ho Chi Minh City, Vietnam. Journal of Entrepreneurship, Management and Innovation, 18(1), 65–92. https://doi.org/10.7341/20221813
- van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
- Vuong, T. K., & Rajagopal, P. (2020). A review of the management process with the mediating role of the budget process on the performance of Vietnamese SMEs. Management Dynamics in the Knowledge Economy, 8(3), 277–296. https://doi.org/10.2478/mdke-2020-0018
- Vuong, T. K. (2025). The impact of strategic management on organizational creativity and its influence on the financial performance of SMEs. Journal of Entrepreneurship, Management and Innovation, 21(1), 43–57. https://doi.org/10.7341/20252113
- Westermann, K. D., Cohen, J., & Trompeter, G. (2019). PCAOB inspections: Public accounting firms on “trial”. Contemporary Accounting Research, 36(2), 694–731. https://doi.org/10.1111/1911-3846.12454
- Wulf, J. (2002). Internal capital markets and firm-level compensation incentives for division managers. Journal of Labor Economics, 20(S2), S219–S262. https://doi.org/10.1086/338713
- Yang, M.-L., Wang, A. M.-L., & Cheng, K.-C. (2009). The impact of quality of IS information and budget slack on innovation performance. Technovation, 29(8), 527–536. https://doi.org/10.1016/j.technovation.2009.01.004
- Yumnam, G., Gyanendra, Y., & Singh, C. I. (2024). A systematic bibliometric review of the global research dynamics of United Nations Sustainable Development Goals 2030. Sustainable Futures, 7, Article 100192. https://doi.org/10.1016/j.sftr.2024.100192
- Zhou, F., Liu, Y., Traiwannakij, S., & Triatmanto, B. (2025). Strategic budgeting and budgeting evaluation effects on China’s manufacturing companies’ performance. Journal of Risk and Financial Management, 18(4), Article 172. https://doi.org/10.3390/jrfm18040172