Exploring the Consequences of Competing Uses of Budgets
Bibliographic record
Abstract
Abstract The purpose of this paper is to revisit the impact of budgets within organisations by combining the notions of simultaneity and tension between budget uses and by introducing the notion of predominance. More specifically, we first intend to empirically examine the combination of budget uses in an organisational setting. Second, our aim is to examine to what extent the simultaneous use of budgets for the purpose of performance evaluation or forecasting gives rise to satisfactory or unsatisfactory consequences of budgets. Using survey data collected from a large sample of manufacturing firms, the results suggest that more satisfactory budget consequences, in terms of budget value, arise in two situations: (a) whereby budgets are predominately used for performance evaluation, or (b) whereby budgets are predominately used for forecasting. Those firms displaying no predominant budget use show less satisfactory budget consequences.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.036 | 0.119 |
| Meta-epidemiology (narrow) | 0.000 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.005 | 0.005 |
| Science and technology studies | 0.002 | 0.004 |
| Scholarly communication | 0.007 | 0.005 |
| Open science | 0.001 | 0.005 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".