Construction and empirical analysis of a quantitative model on the relationship between budget control and financial performance in management accounting—Evidence from Russian enterprises
Ning Tie · 2026
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Description
Tie studied how budget control links to money results in Russian firms in a 2026 paper. Many firms write budgets but follow them loosely, so it stays unclear whether tight control truly lifts performance. The work drew on public company records and survey answers to build and test a numeric model.
Firms with stronger budget control also showed stronger money results, with a clear positive link between the two. Control helped in part by guiding resources to better uses. Scores for making, carrying out, and reviewing budgets were all fairly high, yet results still rose when control grew tighter, which supports treating budgets as a working tool, not paperwork.
Catalog record
| CREATOR | Ning Tie |
|---|---|
| YEAR | 2026 |
| COLLECTION | PAPERS |
| FORMAT | TXT |
| FILE SIZE | 55753 |
| LICENSE | CC_BY |
| RIGHTS | CC BY |
| SOURCE | PLOS |