Estudo da relevância dos orçamentos tradicionais: o caso de uma empresa multinacional

Ana Andreia Gonçalves de Sousa, Maria João Major

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For decades, budgets were an important basic part of the management control system for most organizations. Yet currently, their primacy has been subject to criticisms and debates. For some researchers, traditional budgets should be abolished from organizations. The strong diffusion of this is criticism is, largely, due to the movement ‘Beyond Budgeting'. In order to disprove these critics, a group of researchers that claims the viability of traditional budgets emerged. This group shows as further evidence of its usefulness the high level of its application by organizations. Apparently the traditional budgetary systems appear to be under threat, but there is no consensus about what might replace them. This uncertainty has generated an intense debate on the effective application of traditional budgets. Drawing on this debate, a qualitative study was conducted in a multinational company with the aim of studying their budget process. The results of the research show that budgets continue to be used as an important tool for management.
Original languagePortuguese
Pages (from-to)89-111
Number of pages23
JournalContabilidade e Gestão (The Portuguese Journal of Accounting and Management)
Issue numberNovember
Publication statusPublished - 2015


  • beyond budgeting
  • budgets
  • forecasts
  • criticisms towards budgets

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