ORÇAMENTOS E CONTROLE GERENCIAL: UM LEVANTAMENTO SOBRE DISCUSSÕES CONTEMPORÂNEAS
DOI:
https://doi.org/10.47179/abcustos.v17i1.644Keywords:
Management Control, Budget, Management Control SystemAbstract
Since the emergence of administrative theories, managers have been concerned with different administrative functions such as planning and control. For this, different artifacts are used, such as the budget. This work aims to identify contemporary discussions and current theoretical gaps in the budgetary perspective of management control. A systematic review of published and peer-reviewed articles in the last seven years that used budgets and the study on management control was used. The results demonstrate that the contemporary discussion about budgets and management control is very broad and presents several demands for research and what are the possibilities for research. This work contributes to the systematization of subjects that require research on the subject.
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Copyright (c) 2022 Andre Felipe Queiroz, Marcia Maria dos Santos Bortolocci Espejo, Fábio Henrique Mendieta
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.