Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System

This paper argues for the recognition that zero-base budgeting (ZBB) is a destabilizing which may co-exist in the future with traditional budgeting systems (TBS) to form a semi-confusing information system. The stabilizing and destabilizing features of a semi-confusing information system are explore...

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Main Author: Williams, John Joseph
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 1981
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Online Access:https://ink.library.smu.edu.sg/soa_research/733
http://dx.doi.org/10.1016/0361-3682(81)90005-2
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spelling sg-smu-ink.soa_research-17322010-09-22T15:00:06Z Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System Williams, John Joseph This paper argues for the recognition that zero-base budgeting (ZBB) is a destabilizing which may co-exist in the future with traditional budgeting systems (TBS) to form a semi-confusing information system. The stabilizing and destabilizing features of a semi-confusing information system are explored first. The characteristics of ZBB as a formal budgeting process are examined next to provide a comparative profile of its destabilizing features in a changing environment. Analytically, ZBB characteristics match with the destabilizing properties of a semi-confusing information system and this insight has substantial implications for the future use of ZBB. 1981-01-01T08:00:00Z text https://ink.library.smu.edu.sg/soa_research/733 info:doi/10.1016/0361-3682(81)90005-2 http://dx.doi.org/10.1016/0361-3682(81)90005-2 Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting Corporate Finance
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Accounting
Corporate Finance
spellingShingle Accounting
Corporate Finance
Williams, John Joseph
Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System
description This paper argues for the recognition that zero-base budgeting (ZBB) is a destabilizing which may co-exist in the future with traditional budgeting systems (TBS) to form a semi-confusing information system. The stabilizing and destabilizing features of a semi-confusing information system are explored first. The characteristics of ZBB as a formal budgeting process are examined next to provide a comparative profile of its destabilizing features in a changing environment. Analytically, ZBB characteristics match with the destabilizing properties of a semi-confusing information system and this insight has substantial implications for the future use of ZBB.
format text
author Williams, John Joseph
author_facet Williams, John Joseph
author_sort Williams, John Joseph
title Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System
title_short Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System
title_full Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System
title_fullStr Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System
title_full_unstemmed Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System
title_sort zero-base budgeting: prospects for developing a semi-confusing budgeting information system
publisher Institutional Knowledge at Singapore Management University
publishDate 1981
url https://ink.library.smu.edu.sg/soa_research/733
http://dx.doi.org/10.1016/0361-3682(81)90005-2
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