Title

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

Publication Type

Journal Article

Publication Date

1981

Abstract

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.

Discipline

Accounting | Corporate Finance

Research Areas

Accounting Information System

Publication

Accounting, Organizations and Society

Volume

6

Issue

2

First Page

153

Last Page

164

ISSN

0361-3682

Identifier

10.1016/0361-3682(81)90005-2

Publisher

Elsevier