Budgetary control and beyond budgeting from a historical perspective - insights from re-visiting the 1922 book by James O. McKinsey

IF 0.8 4区管理学 Q1 HISTORY Management & Organizational History Pub Date : 2024-06-23 DOI:10.1080/17449359.2024.2371333

Terje Berg, Daniel Johanson, Dag Øivind Madsen

引用次数: 0

Abstract

In this essay, we provide a macro-level historical perspective on the emergence of Budgetary Control as a discipline about 100 years ago. The classic book by James O. McKinsey on Budgetary Control ...

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从历史角度看预算控制和超越预算编制--重新审视詹姆斯-麦肯锡（James O. McKinsey）1922 年著作的启示

在这篇文章中，我们将从宏观的历史角度，介绍预算控制作为一门学科在大约 100 年前的兴起。詹姆斯-麦肯锡（James O. McKinsey）关于预算控制的经典著作 ...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Management & Organizational History Multiple-

CiteScore

1.10

自引率

16.70%

发文量

期刊介绍： Management & Organizational History (M&OH) is a quarterly, peer-reviewed journal that aims to publish high quality, original, academic research concerning historical approaches to the study of management, organizations and organizing. The journal addresses issues from all areas of management, organization studies, and related fields. The unifying theme of M&OH is its historical orientation. The journal is both empirical and theoretical. It seeks to advance innovative historical methods. It facilitates interdisciplinary dialogue, especially between business and management history and organization theory. The ethos of M&OH is reflective, ethical, imaginative, critical, inter-disciplinary, and international, as well as historical in orientation.