curriculum vatea
Zero Based Budgeting in the Planning Process
Author(s): James C. Wetherbe and John R. Montanari
Source: Strategic Management Journal, Vol. 2, No. 1 (Jan. - Mar., 1981), pp. 1-14
Published by: Wiley
Stable URL: http://www.jstor.org/stable/2485987 .
Accessed: 08/03/2014 05:12
Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp .
JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org.
.
Wiley is collaborating with JSTOR to digitize, preserve and extend access to Strategic Management Journal.
http://www.jstor.org
This content downloaded from 180.92.224.100 on Sat, 8 Mar 2014 05:12:10 AM
All use subject to JSTOR Terms and Conditions
Strategic
Manaigemnent Journal, Vol. 2, 1-14 (1981)
Zero Based Budgeting
Process
in the Planning
JAMES C. WETHERBE
University of Houston, Houston, Texas, U.S.A.
JOHN R. MONTANARI
Arizona State University, Tempe, Arizona, U.S.A.
SUMMARY
An attempt is made to integrate the zero based budgeting (ZBB) procedure into the firm 's planning process. Previous studies have failed to provide an integrative framework for the application of ZBB which may account for some of the conflicting results obtained in previous
ZBB programmes. Next, the results of an empirical assessment of the effectiveness of the ZBB integrative framewQrk in service oriented orgainizational units are reported. Strong support is evident for the ZBB planning framework developed here using constituency oriented indicators of effectiveness.
Zero based budgeting (ZBB) has emerged in recent years as a controversial approach to planning and
Author(s): James C. Wetherbe and John R. Montanari
Source: Strategic Management Journal, Vol. 2, No. 1 (Jan. - Mar., 1981), pp. 1-14
Published by: Wiley
Stable URL: http://www.jstor.org/stable/2485987 .
Accessed: 08/03/2014 05:12
Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp .
JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org.
.
Wiley is collaborating with JSTOR to digitize, preserve and extend access to Strategic Management Journal.
http://www.jstor.org
This content downloaded from 180.92.224.100 on Sat, 8 Mar 2014 05:12:10 AM
All use subject to JSTOR Terms and Conditions
Strategic
Manaigemnent Journal, Vol. 2, 1-14 (1981)
Zero Based Budgeting
Process
in the Planning
JAMES C. WETHERBE
University of Houston, Houston, Texas, U.S.A.
JOHN R. MONTANARI
Arizona State University, Tempe, Arizona, U.S.A.
SUMMARY
An attempt is made to integrate the zero based budgeting (ZBB) procedure into the firm 's planning process. Previous studies have failed to provide an integrative framework for the application of ZBB which may account for some of the conflicting results obtained in previous
ZBB programmes. Next, the results of an empirical assessment of the effectiveness of the ZBB integrative framewQrk in service oriented orgainizational units are reported. Strong support is evident for the ZBB planning framework developed here using constituency oriented indicators of effectiveness.
Zero based budgeting (ZBB) has emerged in recent years as a controversial approach to planning and
References: Ansoff, H. Igor. Corporate Strateg ': An Analyvtical Approach to Business Policjf or Growtth and Expansion, McGraw-Hill, New York, 1965. Hofer (editors), Str a tegic Managemi?ent: A New-, Viewtof Business Policv and Planning, Little, Brown and Company, Boston, 1979. Bruning, James L. and B. L. Kintz. ComputationalHandbook of Statistics. Scott, Foresman and Company, Glenview, Illinois, 1977. oJ Ser-vices, 1975, pp Little, Brown and Company, Boston, 1979. Stanford, Melvin J. Management PolicY, Prentice-Hall, Englewood Cliffs, N.J., 1979. Steers, Richard M. OrganiZational Effectiveness, Goodyear Publishing Company, Santa Monica, 1977. Review,v,15, 1980, pp. 109-121. Disser tation, Texas Tech. University, 1976. Chicago, 1971, p. 141.