Budget as a management and control tool. Evolution, perspectives, and its approach in degree teaching

Documento de Trabajo (2021)
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Abstract
This paper begins by analyzing the evolution of the budget concept until its current state, followed by a critical review of the literature according to its existing approaches and perspectives, as well as the link with other disciplines such as behavioral accounting and technology. The paper finished with a proposed based on the university requirement, focusing on teaching.
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FERBAA-8
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First archival date: 2021-01-18
Latest version: 2 (2021-01-26)
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2021-01-18

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