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Journal cover: Asian Review of Accounting

Asian Review of Accounting

ISSN: 1321-7348

Online from: 1992

Subject Area: Accounting and Finance

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Budgetary Control and Performance Evaluation Systems in Corporations in Bahrain

Document Information:
Title:Budgetary Control and Performance Evaluation Systems in Corporations in Bahrain
Author(s):Dr Pem Lal Joshi, (University of Bahrain), Dr Jasim Abdulla, (University of Bahrain STATE OF BAHRAIN)
Citation:Dr Pem Lal Joshi, Dr Jasim Abdulla, (1996) "Budgetary Control and Performance Evaluation Systems in Corporations in Bahrain", Asian Review of Accounting, Vol. 4 Iss: 2, pp.125 - 144
Article type:General review
DOI:10.1108/eb060678 (Permanent URL)
Publisher:MCB UP Ltd
Abstract:This study examines some aspects of budgetary control and performance valuation systems by utilising data based on a questionnaire survey of 42 medium and large size companies located in the State of Bahrain. The study finds that the onventional form of budget controllability principle is practised to a great extent; managers end to create slack to meet future uncertainty; the focus is on short-term performance evaluation; a mixed type of performance evaluation style is followed; budget variances are used to evaluate managers' ability, and for cost control purposes. Bonus is affected by budget performance along with new assignments, but not salary.

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