In which direction is budgeting moving? A report in large firms of Spain
¿Hacia dónde se dirige la práctica presupuestaria? Un estudio en empresas españolas
Edilberto J. Rodríguez Rivero
Facultad de Ciencias Económicas y Empresariales, Universidad de Extremadura
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| 2024 July | 5 | 1 | 6 |
| 2024 June | 11 | 7 | 18 |
| 2024 May | 11 | 4 | 15 |
| 2024 April | 11 | 12 | 23 |
| 2024 March | 34 | 3 | 37 |
| 2024 February | 23 | 7 | 30 |
| 2024 January | 21 | 4 | 25 |
| 2023 December | 19 | 8 | 27 |
| 2023 November | 22 | 9 | 31 |
| 2023 October | 24 | 11 | 35 |
| 2023 September | 8 | 9 | 17 |
| 2023 August | 18 | 1 | 19 |
| 2023 July | 15 | 6 | 21 |
| 2023 June | 15 | 4 | 19 |
| 2023 May | 38 | 3 | 41 |
| 2023 April | 40 | 2 | 42 |
| 2023 March | 41 | 1 | 42 |
| 2023 February | 20 | 3 | 23 |
| 2023 January | 19 | 4 | 23 |
| 2022 December | 13 | 6 | 19 |
| 2022 November | 18 | 4 | 22 |
| 2022 October | 10 | 7 | 17 |
| 2022 September | 14 | 4 | 18 |
| 2022 August | 11 | 5 | 16 |
| 2022 July | 8 | 6 | 14 |
| 2022 June | 13 | 4 | 17 |
| 2022 May | 12 | 5 | 17 |
| 2022 April | 8 | 7 | 15 |
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| 2021 December | 10 | 9 | 19 |
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| 2021 October | 9 | 9 | 18 |
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| 2021 August | 18 | 7 | 25 |
| 2021 July | 7 | 5 | 12 |
| 2021 June | 6 | 5 | 11 |
| 2021 May | 11 | 5 | 16 |
| 2021 April | 11 | 20 | 31 |
| 2021 March | 9 | 3 | 12 |
| 2021 February | 13 | 7 | 20 |
| 2021 January | 9 | 4 | 13 |
| 2020 December | 10 | 10 | 20 |
| 2020 November | 19 | 7 | 26 |
| 2020 October | 4 | 2 | 6 |
| 2020 September | 9 | 2 | 11 |
| 2020 August | 16 | 1 | 17 |
| 2020 July | 13 | 2 | 15 |
| 2020 June | 8 | 4 | 12 |
| 2020 May | 11 | 2 | 13 |
| 2020 April | 11 | 2 | 13 |
| 2020 March | 17 | 5 | 22 |
| 2020 February | 10 | 6 | 16 |
| 2020 January | 7 | 7 | 14 |
| 2019 December | 8 | 3 | 11 |
| 2019 November | 13 | 2 | 15 |
| 2019 October | 3 | 1 | 4 |
| 2019 September | 15 | 7 | 22 |
| 2019 August | 13 | 1 | 14 |
| 2019 July | 10 | 6 | 16 |
| 2019 June | 41 | 11 | 52 |
| 2019 May | 111 | 11 | 122 |
| 2019 April | 62 | 10 | 72 |
| 2019 March | 9 | 3 | 12 |
| 2019 February | 8 | 5 | 13 |
| 2019 January | 3 | 0 | 3 |
| 2018 December | 6 | 4 | 10 |
| 2018 November | 10 | 1 | 11 |
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| 2018 September | 19 | 6 | 25 |
| 2018 August | 6 | 6 | 12 |
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| 2018 June | 11 | 3 | 14 |
| 2018 May | 13 | 2 | 15 |
| 2018 April | 18 | 2 | 20 |
| 2018 March | 2 | 0 | 2 |
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| 2017 December | 3 | 0 | 3 |
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| 2017 October | 28 | 3 | 31 |
| 2017 September | 23 | 7 | 30 |
| 2017 August | 7 | 3 | 10 |
| 2017 July | 6 | 2 | 8 |
| 2017 June | 6 | 3 | 9 |
| 2017 May | 8 | 7 | 15 |
| 2017 April | 12 | 15 | 27 |
| 2017 March | 8 | 6 | 14 |
| 2017 February | 4 | 1 | 5 |
| 2017 January | 1 | 0 | 1 |
| 2016 December | 7 | 11 | 18 |
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| 2016 May | 11 | 3 | 14 |
| 2016 April | 6 | 13 | 19 |
| 2016 March | 9 | 5 | 14 |
| 2016 February | 5 | 5 | 10 |
| 2016 January | 10 | 12 | 22 |
| 2015 December | 8 | 4 | 12 |
| 2015 November | 12 | 4 | 16 |
| 2015 October | 19 | 3 | 22 |
| 2015 September | 20 | 4 | 24 |
| 2015 August | 3 | 2 | 5 |
| 2015 July | 9 | 1 | 10 |
| 2015 June | 2 | 0 | 2 |
| 2015 May | 7 | 2 | 9 |
| 2015 April | 21 | 6 | 27 |
| 2015 March | 10 | 0 | 10 |
| 2015 February | 2 | 0 | 2 |
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