References
- Abdel-Kader, M. and Luther, R. (2006). Management Accounting Practices in the British Food and Drinks Industry. British Food Journal, 108(5), 336–357.
- Abogun, S. and Fagbemi, T.O. (2012). The Efficacy of Budgeting as a Control Measure in Developing Economies: A Study from Nigeria. Asian Social Science, 8(1), 176–182.
- Ahmad, K. (2012). The use of management accounting practices in Malaysian SMEs. Unpublished Doctor of Philosophy thesis, University of Exeter.
- Al Smirat, B.Y. (2013). The Use of Accounting Information by Small and Medium Enterprises in South district of Jordan. A research of Finance and accounting, 4(6),169–175.
- Alleyne, P. and Marshall, D.W. (2011). An exploratory study of management accounting practices in manufacturing companies in Barbados. International Journal of Business and Social Science, 2(9), 49-58.
- Assembly of North Macedonia (2021), Law on Trade Companies, https://economy.gov.mk/Upload/Documents/%D0%97%D0%A2%D0%94.pdf. (Accessed: 24 July 2021).
- Atrill, P. and McLaney, E. (2008). Accounting and finance for non-specialists. Harlow, England: Prentice Hall Financial Times, pp.312-344
- Atrill, P. and McLaney, E. (2012). Management accounting for decision makers. London: Pearson. pp.484-485
- Baum, M., Schwens, C. and Kabst, R. (2011). A typology of international new ventures: Empirical evidence from high-technology industries. Journal of Small Business Management, 49(3), pp.305–330.
- Bhimani, A. (2012). Management and cost accounting. Harlow, England: Financial Times/Prentice Hall, pp.507-509
- Carreras, A., Mujtaba, Bahaudin, G. and Cavico, Frank, J. (2011). Don’t Blame the Budget Process: An Exploration of Efficiency, Effectiveness, and Ethics. HCBE Faculty Articles, 466, https://nsuworks.nova.edu/hcbe_facarticles/466.
- Cavusgil, S., Knight, G. and Riesenberger, J. (2012). International business. Upper Saddle River, N.J: Prentice Hall/Pearson, pp.593
- CIMA (2009). What is CIMA’s definition of management accounting? Available at: www.cimaglobal.com/ (Accessed: 20 April 2021).
- Crackel, T. (1984). The advantages of two - year budgeting for the pentagon. Washington, D.C: Heritage Foundation.
- De Villiers, C.J. and Van Staden, C.J. (2010). Shareholders’ corporate environmental disclosure need. South African Journal of Economic and Management Sciences, 13(4), 436–445.
- Drury, C. (2004). Management and cost accounting. London: Thomson Learning, pp.456-459
- European Commission (no date) 2019 SBA Fact Sheet North Macedonia. Available at: https://neighbourhood-enlargement.ec.europa.eu/system/files/2019-11/sba-fs-2019_north-macedonia.pdf (Accessed: 24 July 2021).
- Fadaly, D. (2008). Contingent framework for management accounting practices in Egyptian pharmaceutical organizations. De Montfort University, Leicester, UK
- Flamholtz, E.G. (2012). Human resource accounting: Advances in concepts, methods and applications. Springer Science & Business Media.
- Foley, H.E. (2009). Financial management budgeting and strategic planning. Greater Washington society of CPAs educational foundation, pp.23
- Garrison, R., Noreen, E. and Seal, W. (2003). Managerial Accounting. European Edition. Cambridge: McGraw-Hill.
- Goldstein, L. (2005). College and university budgeting: An Introduction for Faculty and Academic Administrators. 3rd ed. Washington, D.C: National Association of College and University Business officers, pp.32
- Grünig, R. and Kühn, R. 2009. “Decision making procedures.” In Successful decision making edited by R. Grünig and R. Kühn, Berlin: Springer, pp.41-55.
- Gupta, K.P. and Jain, V. (2016). Capital budgeting practices in SME’S: A study of selected enterprises of Haryana. International Journal of Commerce and Management Research, 2(2), 75–79.
- Hilary, G. and Hui, K.W. (2009). Does religion matter in corporate decision making in America? Journal of Financial Economics, 93(3), 455–473.
- Hill, B. (2015). How can a budget facilitate communication within an organization? Available at: http://yourbusiness.azcentral.com/can-budget-facilitate-communicationwithin-organization-27082.html (Accessed: 18 April 2021).
- Horngren, C. (2002). Management and Cost Accounting. 2nd ed. Prentice Hall: Harlow: Financial Times, pp.489
- Horngren, C., Gitman, L. and Atrill, P. (2007). Accounting and decision making. French Forest, N.S.W.: Pearson E, pp.229-300
- Isaboke, E.M. and Kwasira, J. (2016). Assessment of budgeting process on financial performance of County Government of Nakuru, Kenya. International Journal of Economics, Commerce and Management, United Kingdom, 4(5), 140-141.
- Jensen, M. (2001). Corporate budgeting is broken – Let’s fix it. Harvard Business Review, 79(10), 95–101.
- Jindrichovska, I. (2013). Financial Management in SMEs. European Research Studies, 16(Special Issue on SMEs.), 79-95.
- Joshi, P.L. (2001). The International diffusion of new management accounting practices: The case of India, Journal of International Accounting Auditing & Taxation, 10 (2001), 85-109.
- Kavanagh, S.C., Johnson, J. and Fabian, C. (2011). Anatomy of a Priority Driven Budget Process. Research and Consulting Center. Available at: https://icma.org/sites/default/files/305225_GFOA%20White%20Paper%20-%20Priority%20Based%20Budgeting%20-%20Johnson%20Fabian%20Kavanagh.pdf (Accessed: 10 February 2021).
- Kelly, J.E. (2015). Bookkeeping and Accounting All-in-One for Dummies. UK. West Sussex: John Wiley & Sons Ltd, pp.361
- Kim, J. and Park, C. (2006). Top-down Budgeting as a Tool for Central Resource Management. Paris: OECD Publishing.
- Kimunguyi, S. (2015). Evaluating the effect of budgetary process on financial performance of NGOs in health sector in Kenya. International Journal of Business and Social Science, 6(12), 165-166.
- Lex - n26026 - en - EUR-lex (no date) Micro-, small- and medium-sized enterprises: definition and scope. Available at: https://eur-lex.europa.eu/EN/legal-content/summary/micro-small-and-medium-sized-enterprises-definition-and-scope.html#:~:text=micro%20enterprise%3A%20fewer%20than%2010,sheet%20below%20%E2%82%AC10%20million. (Accessed: 24 July 2021).
- Maduekwe, C. and Kamala, P. (2016). The use of budgets by small and medium enterprises in Cape Metropolis, South Africa. Problems and Perspectives in Management, 14(1), 183–191.
- Maillard, S., Roncalli, T. and Teiletche, J. (2010). The properties of equally weighted risk contributions portfolios. Journal of Portfolio Management, 36(4), 60–70.
- MAKStat (2021), Structural Business Statistics, Available at: https://www.stat.gov.mk/PrethodniSoopstenijaOblast.aspx?id=111&rbrObl=39 (Accessed: 24 July 2021).
- Menya, S.O. and Gichinga, L. (2013). The Effects of Capital Budgeting Techniques on the Growth of Micro-Finance Enterprises in Mombasa. International Journal of Science and Research, 4(5), 42-47.
- Moose, C. (1997). Budgeting. Vero Beach, FL: Rourke Publications.
- Mulani, J., Chi, G. and Young, J. (2013). Effects of the budgetary process on SME’s performance: An Exploratory study based on Selected SME’s in India. Research Journal of Finance and Accounting, 6(14), 135-153.
- Nwoye (2015). Budgeting and Budgetary Control as the Metric for Corporate Performance. International Journal of Sustainable Development Strategies, 3(1), 18-23.
- Pidgeon, C. (2010). Methods of Budgeting. Northern Ireland Assembly Research and Library Services: Research Paper, 6–10.
- Pinches, G. (1982). Myopia, Capital Budgeting and Decision Making. Financial Management. 11th ed, pp.6.
- Qi, Y. (2010). The impact of the budgeting process on performance in small and medium-sized firms in China. [PhD Thesis - Research UT, graduation UT, University of Twente]. University of Twente. https://doi.org/10.3990/1.9789036529839.
- Rabin, J. (1992). Handbook of public budgeting. New York: M. Dekker, pp.211-239
- Rabiu, A.S., Goni, K., Alhaji, A.M. and Aliyu, M.T. (2015). The role of budget and budgetary control on organizational performance: A case study of Tahir Guest House, Kano State, Nigeria. International Journal of Innovative Research in Information Security, 2(4), 22-28.
- Robinson, M. (2009). Accrual budgeting and fiscal policy. OECD Journal on Budgeting, 9(1), 1–29.
- Salva, L.M.D. and Jayamaha, A. (2012). Budgetary Process and Organizational Performance of Apparel Industry in Sri Lanka. Journal of Emerging Trends in Economics and Management Sciences (JETEMS), 3(4), 354–360.
- Sandberg, S. (2014). Experiential knowledge antecedents of the SME network node configuration in emerging market business networks. 23rd ed. International Business Review, pp.20–29.
- Schick, A. (2014). The Metamorphoses of Performance Budgeting. OECD Journal on Budgeting, 13(2), 49–79.
- Schmidt, M. (2016). Budget, budgeting, process and variance explained definition, meaning and budget example. In: Business Encyclopedia.
- Sulaiman, A.N.M. and Hanrahan, P. (2005). Commercial applications of company law in Malaysia. [Singapore]: CCH Asia.
- Warue, B.N. and Wanjira, T.V. (2013). Assessing budgeting process in small and medium enterprises in the hospitality industry in Nairobi’s Central Business District. Journal of Information Technology and Business Management, 17(1), 1-11.
- Wildavsky, A. (1966). The Political Economy of Efficiency: Cost-benefit Analysis, Systems Analysis, and Program Budgeting. Public Administration Review, 23, pp.292–310
