... of the Institute of Management Accountants (IMA). budgeting forecasting forecast disaggregation forecast error forecast bias inventory management sales and operations planning Alexander Brüggen, Maastricht University, School of Business and Economics, Department of Accounting and Information...

...Anna M. Costello; Reining Petacchi; Joseph P. Weber ABSTRACT Although balanced budget rules are widely used throughout the world, there is considerable debate on whether and how they impact fiscal outcomes. Existing research shows that states with strict balanced budget rules address deficits...