The Effect of the Covıd-19 Pandemic on the Budgeting Process in Companies: Implementation in a Manufacturing Company That Actı̇vate in ICIa 500

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Tarih

2022

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Dergi ISSN

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Yayıncı

Erişim Hakkı

info:eu-repo/semantics/openAccess

Özet

Purpose: This work was conducted in one of the 500 largest companies in Turkey to study the impact of the Covıd-19 pandemic on the budgeting process in companies. Methodology: The interview technique was preferred as the research method. Data were collected through oneon-one interviews with the budget manager. Findings: As a result of the study, it was found that the company acted in accordance with general budgeting principles, invested in technologies to professionalize the budgeting process, and benefited from modern budgeting methods. The Covıd-19 pandemic process required constant revisions and flexibility in the budgeting process. Originality/Value: The study contributes to the literature by examining the impact of Covid-19 on the budgeting process.

Açıklama

Anahtar Kelimeler

Budget, Budgeting Process, Budgeting in Companies, Covıd-19 Pandemic

Kaynak

Journal of Accounting, Finance and Auditing Studies

WoS Q Değeri

Scopus Q Değeri

Cilt

2

Sayı

8

Künye

Gutnu, M.M. (2022), The effect of the Covid-19 pandemic on the budgeting process in companies: Implementation in a manufacturing company that activate in ICI 500. Journal of Accounting, Finance and Auditing Studies, 8(2), 149-174.