Zero-Based Budgeting (ZBB) - Crossref Bibliographic Metadata

This dataset provides detailed bibliographic metadata records for scholarly publications related to 'Zero-Based Budgeting' (ZBB), as retrieved from Crossref.org. This metadata corpus facilitates in-depth exploration of the academic discourse surrounding this budgeting approach. Contextual Overview of Zero-Based Budgeting (ZBB): 1. Definition and Context: Zero-Based Budgeting (ZBB) is a method of budgeting in which all expenses must be justified for each new period, starting from a "zero base," rather than building upon the previous period's budget. Every function within an organization is analyzed for its needs and costs. Gaining attention in waves, notably in the 1970s and more recently, ZBB is often adopted by organizations seeking rigorous cost control and resource reallocation, particularly in public sector and large corporations. 2. Strengths and Weaknesses: Strengths include efficient resource allocation, identification of wasteful spending, improved operational efficiency, and fostering a cost-conscious culture. It forces a thorough review of all activities. Weaknesses involve being highly time-consuming and resource-intensive, potential for short-term focus at the expense of strategic investments, difficulty in justifying certain intangible or long-term initiatives, and it can be met with internal resistance due to its demanding nature. 3. Relevance and Research Potential: ZBB remains relevant for organizations facing financial pressures or aiming for significant strategic realignment of resources. It is a key topic in public administration, corporate finance, and management accounting. Research opportunities include its effectiveness in different organizational contexts (e.g., growth vs. mature firms), behavioral aspects of ZBB implementation, its integration with modern data analytics for more efficient justification processes, and long-term impacts on innovation and organizational flexibility. Dataset Structure and Content: The dataset consists of one or more archives. Each archive contains a series of approximately 850 monthly folders (e.g., spanning from January 1950 to January 2025), reflecting a granular month-by-month process of metadata retrieval and curation for ZBB. Within each monthly folder, users will find several JSON files documenting the search and filtering process for that specific month: term_results/: A subfolder containing JSON files for results of initial broad keyword searches related to ZBB. merged_results.json: Aggregated results from these individual term searches before advanced filtering. filtered_results.json: Results after applying a more specific, complex Boolean query (e.g., ("zero based budgeting" OR ...) AND ("financial" OR ...)) and exact phrase matching to refine relevance. The exact query used is detailed within this file. final_results.json: This is the primary file of interest for most users. It contains the curated, deduplicated (by DOI) list of unique publication metadata records deemed most relevant to 'Zero-Based Budgeting' for that specific month. Includes fields like Title, Authors, DOI, Publication Date, Source Title, Abstract (if available from Crossref). statistics_results.json: Summary statistics of the search and filtering process for the month. This granular monthly structure allows researchers to trace the evolution of academic discourse on ZBB and identify relevant publications with high temporal precision. For an overview of the general retrieval methodology, refer to the parent Dataverse description (Management Tool Bibliographic Metadata (Crossref)). Users interested in aggregated publication counts or trend analysis for ZBB should consult the corresponding datasets in the Raw Extracts Dataverse and the Comparative Indices Dataverse.