Budgeting in a Chaotic Economic Environment ... Factors Leading to Improvement

Traditional budgets and budgeting processes have been identified as frustrating and inflexible. They are based on immovable targets and often lead to suboptimal attitudes and behaviors. When the budget process is performed in a chaotic economic environment, these negative aspects are exacerbated. This paper identifies and discusses actions that can be implemented to enhance the flexibility of budgets and their processes and to reduce the negative aspects involved

Exploration Of Accounting Software Usage: An Empirical Research Applied On The Pennsylvania Home Building Industry

The purpose of this study was to investigate the utilization of information technology in accounting functions, related to the scale of operations, by Pennsylvania’s home building contractors.  The researchers examined whether differences in firm size played a factor in how often accounting or project management software was used for job costing, whether or not the primary accounting function was computerized, and if computerized, the primary program used for the accounting functions by home builders. According to the findings, the researchers concluded that there are significant differences among and between firm sizes in the use of accounting and project management software for job costing by Pennsylvania home building firms.  Secondly, the data showed significant differences existed among firm sizes between the use of a computerized accounting system or manual accounting system.  Finally, the data revealed that there are significant differences among firm sizes in the primary program used for estimating when a firm is computerized

Language rights: Moving the debate forward

This article provides an overview of the current issues and challenges facing the nascent paradigm of minority language rights (MLR). It focuses on the theoretical points of dispute and tension with respect to MLR, as well as the challenges attendant upon their implementation in complex, multiethnic and multilingual contexts. The article acknowledges, but also responds to, key critiques of MLR to date. These include debates about linguistic modernisation, linguistic identities and essentialism, language and social mobility, and macro and micro language practices. In light of these debates, the article speculates about possible ways forward for theMLR paradigm