Suchergebnisse

The euro's introduction initially confronts a firm with a currency changeover problem affecting its accounting and reporting systems. The company's controller can solve this initial problem by means of an electronic data processing project. For the project's duration, it is crucial to maintain reporting transparency by providing for successive transition of accounting subsystems from the national currency to the euro. Yet, with barely six months remaining until national currencies cease to be legal tender, few firms have prepared their accounting systems for conversion to the euro. Moreover, switching currencies constitutes just a small part of a far larger, complex set of related problems. That is because the common currency's introduction also influences many business parameters of differing importance to management. Generalized checklists help managers little in dealing with the specific impacts such influences may have on an enterprise. Accordingly, the controller must identify the relative importance and sequence of changes necessary in each of the firm's functional areas. The euro's introduction furthermore represents an opportunity for management to modernize the company's IT structures and to start using both the Internet and data warehouses.

This study looks at the budget preparation process by examining different experiences of Texas cities and counties. It begins with a review of concerns shared by many in budgeting. Then it outlines the Government Finance Officers' Association criteria used to examine the budgets. Finally, budgets from the different Texas government entities are examined and compared.

Several propostions about resource allocation behavior are tested with data for the Japanese national government and 46 prefectural governments. Results are compared with those from parallel tests employing data for the West German national government and 105 municipal governments. Most of the behavior observed in both countries seems compatible with the incremental model's assumptions. However, the West German national government's spending patterns are shown to be just as stable as the Japanese national government's. This finding runs counter to baransu descriptions of budgeting in Japan. Findings for subnational governments in both countries also contadict the literature. In particular, the expenditure pattern variability of Japanese prefectures and West German municipalities decreases with increased interparty competition.

SEVERAL PROPOSTIONS ABOUT RESOURCE ALLOCATION BEHAVIOR ARE TESTED WITH DATA FOR THE JAPANESE NATIONAL GOVERNMENT AND 46 PREFECTURAL GOVERNMENTS. RESULTS ARE COMPARED WITH THOSE FROM PARALLEL TESTS EMPLOYING DATA FOR THE WEST GERMAN NATIONAL GOVERNMENT AND 105 MUNICIPAL GOVERNMENTS. MOST OF THE BEHAVIOR OBSERVED IN BOTH COUNTRIES SEEMS COMPATIBLE WITH THE INCREMENTAL MODEL'S ASSUMPTIONS. HOWEVER, THE WEST GERMAN NATIONAL GOVERNMENT'S SPENDING PATTERNS ARE SHOWN TO BE JUST AS STABLE AS THE JAPANESE NATIONAL GOVERNMENT'S. THIS FINDING RUNS COUNTER TO BARANSU DESCRIPTION OF BUDGETING IN JAPAN. FINDINGS FOR SUBNATIONAL GOVERNMENTS IN BOTH COUNTRIES ALSO CONTADICT THE LITERATURE. IN PARTICULAR THE EXPENDITURE PATTERN VARIABILITY OF JAPANESE PREFECTURES AND WEST GERMAN MUNICIPALITIES DECREASES WITH INCREASED INTERPARTY COMPETITION.