As pressões competitivas mundiais em constante crescimento e os avanços tecnológicos têm demandado das empresas um contínuo aperfeiçoamento de seus processos e busca de custos cada vez mais baixos. Nesse contexto, o orçamento tem sido uma das ferramentas mais utilizadas pelas empresas no planejamento e controle de gastos, razão pela qual deve traduzir sua estratégia em termos operacionais e possibilitar efetivamente o controle, além de alavancar a inovação e a melhoria contínua. Nesse sentido, o Orçamento Matricial mostra-se como uma solução moderna e adaptada a este novo ambiente competitivo. O presente trabalho objetiva a elaboração de uma sistemática de apoio à implementação do Orçamento Matricial, analisando sua implantação em uma indústria de alimentos. Para isso, foi realizada uma revisão bibliográfica sobre orçamento e proposta uma estrutura de apoio para a implementação do Orçamento Matricial, detalhando suas etapas e fases. Os principais resultados obtidos são apresentados, discutindo-se as oportunidades de melhorias identificadas, bem como as principais vantagens e desvantagens associadas à sua utilização como ferramenta de gestão e de racionalização de despesas. / The competitive pressures in global growth and constant technological advances have brought a continuous improvement of business processes and of their quest for ever lower costs. In this context, the budget has been one of the most used by business planning and control of expenses, why should translate their strategy into operational terms and to effectively control, and leverage innovation and continuous improvement. Accordingly, the Budget Matrix shows itself as a modern and appropriate solution to this new competitive environment. This work aims the development of a system to support the implementation of the Budget Matrix, examining their implementation in an industry of food. For this, we performed a bibliographic review of proposed budget and a support structure for the implementation of the Budget Matrix, detailing its steps and stages. The main results are presented, discussing the opportunities for improvement are identified and the main advantages and disadvantages associated with its use as a tool of management and rationalization of expenditure.

As pressões competitivas mundiais em constante crescimento e os avanços tecnológicos têm demandado das empresas um contínuo aperfeiçoamento de seus processos e busca de custos cada vez mais baixos. Nesse contexto, o orçamento tem sido uma das ferramentas mais utilizadas pelas empresas no planejamento e controle de gastos, razão pela qual deve traduzir sua estratégia em termos operacionais e possibilitar efetivamente o controle, além de alavancar a inovação e a melhoria contínua. Nesse sentido, o Orçamento Matricial mostra-se como uma solução moderna e adaptada a este novo ambiente competitivo. O presente trabalho objetiva a elaboração de uma sistemática de apoio à implementação do Orçamento Matricial, analisando sua implantação em uma indústria de alimentos. Para isso, foi realizada uma revisão bibliográfica sobre orçamento e proposta uma estrutura de apoio para a implementação do Orçamento Matricial, detalhando suas etapas e fases. Os principais resultados obtidos são apresentados, discutindo-se as oportunidades de melhorias identificadas, bem como as principais vantagens e desvantagens associadas à sua utilização como ferramenta de gestão e de racionalização de despesas. / The competitive pressures in global growth and constant technological advances have brought a continuous improvement of business processes and of their quest for ever lower costs. In this context, the budget has been one of the most used by business planning and control of expenses, why should translate their strategy into operational terms and to effectively control, and leverage innovation and continuous improvement. Accordingly, the Budget Matrix shows itself as a modern and appropriate solution to this new competitive environment. This work aims the development of a system to support the implementation of the Budget Matrix, examining their implementation in an industry of food. For this, we performed a bibliographic review of proposed budget and a support structure for the implementation of the Budget Matrix, detailing its steps and stages. The main results are presented, discussing the opportunities for improvement are identified and the main advantages and disadvantages associated with its use as a tool of management and rationalization of expenditure.

As pressões competitivas mundiais em constante crescimento e os avanços tecnológicos têm demandado das empresas um contínuo aperfeiçoamento de seus processos e busca de custos cada vez mais baixos. Nesse contexto, o orçamento tem sido uma das ferramentas mais utilizadas pelas empresas no planejamento e controle de gastos, razão pela qual deve traduzir sua estratégia em termos operacionais e possibilitar efetivamente o controle, além de alavancar a inovação e a melhoria contínua. Nesse sentido, o Orçamento Matricial mostra-se como uma solução moderna e adaptada a este novo ambiente competitivo. O presente trabalho objetiva a elaboração de uma sistemática de apoio à implementação do Orçamento Matricial, analisando sua implantação em uma indústria de alimentos. Para isso, foi realizada uma revisão bibliográfica sobre orçamento e proposta uma estrutura de apoio para a implementação do Orçamento Matricial, detalhando suas etapas e fases. Os principais resultados obtidos são apresentados, discutindo-se as oportunidades de melhorias identificadas, bem como as principais vantagens e desvantagens associadas à sua utilização como ferramenta de gestão e de racionalização de despesas. / The competitive pressures in global growth and constant technological advances have brought a continuous improvement of business processes and of their quest for ever lower costs. In this context, the budget has been one of the most used by business planning and control of expenses, why should translate their strategy into operational terms and to effectively control, and leverage innovation and continuous improvement. Accordingly, the Budget Matrix shows itself as a modern and appropriate solution to this new competitive environment. This work aims the development of a system to support the implementation of the Budget Matrix, examining their implementation in an industry of food. For this, we performed a bibliographic review of proposed budget and a support structure for the implementation of the Budget Matrix, detailing its steps and stages. The main results are presented, discussing the opportunities for improvement are identified and the main advantages and disadvantages associated with its use as a tool of management and rationalization of expenditure.

This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.

In 2009 Operation Clean Audit was launched with the objective that all municipalities must achieve a clean audit by the 2014 financial year. A clean audit is an audit opinion when the financial statements are unqualified; no adverse findings were identified on compliance with laws and regulations as well as on predetermined objectives. The overall aim of the programme is to clean up the governance of municipalities and to enhance service delivery. In both the public and the private sector internal control is crucial. It is seen as one of the key elements of good governance, it provides assurance of the rendering of reliable financial statements, of compliance with legislation and it also indicates how the organisation performs against its objectives. Budgetary control in local government can be used as an effective internal control method by legally limiting the authorised expenditure and to monitor the actual service delivery against the budgeted targets. If variances are identified in the budget or with regard to service delivery objectives, remedial action can be taken. If municipalities do not provide services to communities in a sustainable manner, it contravenes its constitutional mandate as stipulated in section 152(1)(b) of the Constitution of South Africa. The qualitative research method, in the format of a case study of the Tlokwe City Council, a local municipality in the North West Province, was chosen for this research. In the 2010 financial year, the Auditor General reflected that the Tlokwe City Council experienced deficiencies in the key fundamentals of internal control: leadership, financial and performance management, and governance which could directly be linked to the basis of the qualification of the financial statements, findings on predetermined objectives and compliance with legislation. The material underspending of the capital budget was also found to be affecting service delivery negatively. The purpose of this study is to benchmark the internal budgetary control systems of municipalities in South Africa, which have already achieved clean audit reports for consecutive years, to improve the internal budgetary control system of the Tlokwe City Council. This research was formulated in such a way that — through the findings obtained in the literature study with regard to the legislative framework regulating the budget formulation, internal and budgetary control of the local government sphere in South Africa, analysis of the internal budgetary control deficiencies at the Tlokwe City Council and the benchmarking exercise with the Swartland and Steve Tshwete local municipalities — a strategy can be developed to provide for effective budgeting and to improve the internal control system of the Tlokwe City Council. Potential benefits that can arise from the implementation of the recommended strategy to improve the internal budgetary control system of the Tlokwe City Council are the attainment of a clean audit opinion by the Auditor General and subsequently the enhancement of service delivery to the community. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

In 2009 Operation Clean Audit was launched with the objective that all municipalities must achieve a clean audit by the 2014 financial year. A clean audit is an audit opinion when the financial statements are unqualified; no adverse findings were identified on compliance with laws and regulations as well as on predetermined objectives. The overall aim of the programme is to clean up the governance of municipalities and to enhance service delivery. In both the public and the private sector internal control is crucial. It is seen as one of the key elements of good governance, it provides assurance of the rendering of reliable financial statements, of compliance with legislation and it also indicates how the organisation performs against its objectives. Budgetary control in local government can be used as an effective internal control method by legally limiting the authorised expenditure and to monitor the actual service delivery against the budgeted targets. If variances are identified in the budget or with regard to service delivery objectives, remedial action can be taken. If municipalities do not provide services to communities in a sustainable manner, it contravenes its constitutional mandate as stipulated in section 152(1)(b) of the Constitution of South Africa. The qualitative research method, in the format of a case study of the Tlokwe City Council, a local municipality in the North West Province, was chosen for this research. In the 2010 financial year, the Auditor General reflected that the Tlokwe City Council experienced deficiencies in the key fundamentals of internal control: leadership, financial and performance management, and governance which could directly be linked to the basis of the qualification of the financial statements, findings on predetermined objectives and compliance with legislation. The material underspending of the capital budget was also found to be affecting service delivery negatively. The purpose of this study is to benchmark the internal budgetary control systems of municipalities in South Africa, which have already achieved clean audit reports for consecutive years, to improve the internal budgetary control system of the Tlokwe City Council. This research was formulated in such a way that — through the findings obtained in the literature study with regard to the legislative framework regulating the budget formulation, internal and budgetary control of the local government sphere in South Africa, analysis of the internal budgetary control deficiencies at the Tlokwe City Council and the benchmarking exercise with the Swartland and Steve Tshwete local municipalities — a strategy can be developed to provide for effective budgeting and to improve the internal control system of the Tlokwe City Council. Potential benefits that can arise from the implementation of the recommended strategy to improve the internal budgetary control system of the Tlokwe City Council are the attainment of a clean audit opinion by the Auditor General and subsequently the enhancement of service delivery to the community. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.

Orientador: Prof. Dr. Pedro C. Chadarevian / Dissertação (mestrado) - Universidade Federal do ABC. Programa de Pós-Graduação em Políticas Públicas, 2018. / É recorrente a abordagem das políticas públicas como um instrumento de atuação disponível à Administração Pública para a garantia dos direitos individuais. Em razão da estrutura dos poderes instituídos, também é comum que uma das abordagens da pesquisa no âmbito das políticas públicas seja aquela que analisa a função jurisdicional de controle nesta esfera. Parece certo, por outro lado, a relevância de outros agentes e instituições nesta área, que ainda não recebem tanta atenção na pesquisa, como é o caso dos Tribunais de Contas. Como se sabe, a Constituição Federal de 1988 ampliou consideravelmente a competência do Tribunal de Contas da União ¿ auxiliar do Poder Legislativo, nos termos Carta Magna ¿, o qual não se vê mais limitado ao controle orçamentário, inclusive instituindo como missão o aperfeiçoamento da Administração Pública em benefício da sociedade. Nesse sentido, considerando que a atual moldura institucional do Tribunal de Contas da União é capaz de impactar no cenário atualmente existente para o desenho e implementação de políticas públicas, interessa-nos saber como o órgão se porta neste campo. Tendo em vista, ainda, o considerável número de programas e políticas públicas avaliadas anualmente pelo Tribunal de Contas da União, elegeu-se a área da educação como foco deste estudo, especificamente a partir da análise das auditorias realizadas no âmbito do Programa Universidade para Todos ("ProUni"). Diante disso, busca-se, a partir da análise da atual legislação e da literatura especializada, entender os possíveis efeitos advindos da atividade de controle exercida pelo Tribunal de Contas da União em cada um dos ciclos de políticas públicas. / The approach of public policies is a recurrent instrument of action available to the Public Administration for the guarantee of individual rights. Considering the structure of the ruling powers, it is also common the study of the jurisdictional function acting in the control of public policies. Furthermore, there are other relevant agents and institutions in this area which have not received much attention in the research, as in the case of the Audit Courts. It is well known that the Federal Constitution of 1988 considerably expanded the competence of the Brazilian Audit Court - an auxiliary of the Legislative Power under the terms of the Magna Carta - which has no longer limited to budgetary control. It has since established as a mission the improvement of the Administration to the benefit of society. In this regard, considering that the current institutional framework of the Federal Audit Court is able to impact on the outlook for the design and implementation of public policies, we are interested in knowing the effects of its action in this area. Concerning also the wide number of programs and public policies evaluated each year by the Federal Audit Court, the area of education has been chosen, specifically from the analysis of the audits carried out under the "University for All" Program ("ProUni"), as the focus of this study. Therefore, we seek to understand the possible effects of the control activity exercised by the Federal Audit Court, through the analysis of current legislation and specialized literature, in each stage of the public policy cycle.

Budgetary control has been used and researched for years by both Western academics and practitioners. In China, it is re-emerging as a tool to implement management control, but might be used in different ways both in terms of understanding and operation. The research objective of this thesis is to examine the applicability of Western theories of change in management accounting in the context of budgeting in Chinese corporations. Challenges can exist because of the differences between Western assumptions and Chinese reality. The current thesis focuses on difficulties Chinese companies encounter in practical and deeper ideological ways: firstly, Western market-based ideology conflicts with an ideology which has been shaped by central-planning for decades; secondly, difficulties stem from the different cultural context of China which emphasizes hierarchical politeness, kinship ties, trust based on personal relationships, collectivism and social harmony, diligence and individual modesty, and less developed modern legal regulatory systems – these all contribute to China’s own way of doing things. This thesis also focuses on the transition process in China. Based on the assumption that budgetary changes do not happen in isolation from other management accounting changes, this thesis discusses these changes which synchronically took place while the case-study companies were implementing budgetary systems. This thesis adopts a longitudinal and in-depth qualitative case study research design, after adjustments made during the learning experience of the pilot study. It takes an interpretive and constructive philosophical underpinning, which allows the researcher to observe and understand the process of change, as well as the differences between Chinese practices and Western theories. Findings show that certain Western management accounting theories of change and Western theories of budgeting work in the case study Chinese corporations. Management accounting theories using an interpretive approach (for example, Berry et al., 1985; Scapens and Roberts, 1993; Ahrens and Chapman, 2002) lead the researcher to interpret management accounting practices from the practitioner’s points of view, and they have provided a range of terms to explain success or failure of management accounting changes. This approach together with Scapens et al.’s Institutional theory approach in management accounting have been found especially useful, in explaining the differences between Chinese vs. Western context. Furthermore, the contingency theory approach in management accounting gives a ‘platform’ which allows the researcher to assess a wide range of possible factors and their relationships with budgetary systems in studied companies. This approach is found useful in this thesis to present changes in other management accounting perspectives. Last but not least, this thesis finds existing Western literature in technical perspective of budgetary objectives, budgetary evaluation and participation, and budgetary effectiveness useful in a different context of China. By describing the change management process, an aspect which is not addressed frequently in the research literature, this thesis argues that to sufficiently understand Chinese companies’ budgetary changes, one also needs to understand unique cultural, social-economical and religious circumstances, and to adjust literature and methodology to adapt to these circumstances. This thesis provides an empirical experience concerning these issues. This thesis contributes to the understanding of management accounting change in China, and the tension which exists when Chinese companies are moving into Western management accounting practices.

The thesis deals with economy and legal status, competency, authorities, budget, budgetary control, revenues and expenses of the municipalities in the Czech Republic. The practical part of the thesis focuses on financing, management, revenues and expenses analysis, budget observance analysis of the municipality Stary Materov in 2005 - 2009.