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A National Survey: Municipal Budget Directors View Budgetary Control
Author(s) -
Kane Thomas J.
Publication year - 1982
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/1540-5850.00556
Subject(s) - control (management) , management control system , function (biology) , key (lock) , accounting , business , control function , questionnaire , management , economics , computer science , statistics , computer security , mathematics , evolutionary biology , biology
This article is based on a survey of budget directors' views concerning control. Responsible for control on a daily basis, the budget director knows its many components first hand. Budget directors in all municipalities with populations from 100,000 to 1,000,000 received a mail questionnaire in June 1981. Of the 158 directors surveyed, 127 or 80 percent responded. The discussion which follows is organized into the five key areas covered in the survey: functions of control, time commitment and degree of difficulty in performing the control function, relationship between control and other aspects of management, current control techniques, and recent developments affecting control.