Abstract
Parker (2002) argued that the formalized budgetary discourse in English language textbooks in the 1990s may restrict students’ conceptions of budgeting and thereby block uninhibited budgeting change. This study concentrates on the budgetary discourse found in Finnish specialist business journals from the 1950s to the beginning of the twenty-first century. A total of 106 articles on budgeting were analysed using content analysis and then contextualized by the contemporary development of the Finnish business environment. The budgetary thought contained in the studied articles emphasizes the importance of challenge, innovation and change and the texts tried to present new ideas to readers. Matching and flexibility were held to be the cornerstones of effective budgeting.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
