The Role of Accounting Theory in Budgetary Control

Posted: 11 May 2010

See all articles by Ahmad Bello

Ahmad Bello

Ahmadu Bello University Zaria, Nigeria; Univerisiti Utara Malaysia

Date Written: May 9, 2008

Abstract

An attempt is made in this paper to make an extensive discussion on accounting theory and how it facilitates budgetary control. The study is purely library research; materials were extensively used from secondary source. The analysis was contextual. The paper concludes that accounting theory has positively plays an important role in budgetary control vis-à-vis preparation, evaluation and controlling stage.

Keywords: Accounting Theory, Budgetary Control

Suggested Citation

Bello, Ahmad, The Role of Accounting Theory in Budgetary Control (May 9, 2008). Available at SSRN: https://ssrn.com/abstract=1603708

Ahmad Bello (Contact Author)

Ahmadu Bello University Zaria, Nigeria ( email )

P.M.B. 1044
Samaru
Zaria, NE Kaduna State 234
Nigeria

Univerisiti Utara Malaysia ( email )

Sintok, Kedah Darul Aman 06010
Malaysia
+60165448976 (Phone)

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