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.

本数据集提供了来自Crossref.org的、与零基预算（Zero-Based Budgeting，ZBB）相关的学术出版物的详细文献元数据记录。该元数据语料库有助于深入探索围绕该预算方法展开的学术讨论。
零基预算（ZBB）上下文概述：
1. 定义与背景：零基预算是一种预算编制方法，要求每个新周期的所有开支都必须从零基准出发进行论证，而非沿用前一周期的预算基数。需对组织内的每项职能的需求与成本进行全面分析。该方法曾在多个阶段受到关注，尤以20世纪70年代及近期为甚，常被寻求严格成本管控与资源重新配置的组织采用，尤其是公共部门与大型企业。
2. 优势与局限：其优势包括高效的资源配置、识别浪费性支出、提升运营效率以及培育成本意识文化，且要求对所有活动进行彻底复盘。局限则在于耗时耗力、可能导致短期导向而牺牲战略投资、难以论证某些无形或长期项目的合理性，且因其严苛要求可能引发内部抵触。
3. 相关性与研究潜力：零基预算对于面临财务压力或旨在进行重大战略资源重组的组织仍具现实意义。它是公共行政、公司金融与管理会计领域的核心议题。现有研究方向包括其在不同组织场景（如成长型企业与成熟型企业）中的有效性、零基预算实施的行为层面特征、其与现代数据分析的集成以优化论证流程，以及其对创新与组织灵活性的长期影响。
数据集结构与内容：
本数据集包含一个或多个归档文件。每个归档包含约850个月度文件夹（例如覆盖1950年1月至2025年1月），体现了针对零基预算的元数据检索与整理的精细化逐月流程。
在每个月度文件夹中，用户可找到多个JSON文件，用于记录该特定月份的检索与筛选过程：
- term_results/：该子文件夹包含与零基预算相关的初始宽泛关键词检索结果的JSON文件。
- merged_results.json：汇总了这些单项关键词检索的结果，尚未经过高级筛选。
- filtered_results.json：经过更精准的复杂布尔查询（例如("零基预算" OR ...) AND ("金融" OR ...)）与精确短语匹配以优化相关性后的结果，文件内附有所用的精确查询语句。
- final_results.json：多数用户的核心目标文件，包含该月份内经整理、按DOI（数字对象标识符）去重后的最相关零基预算学术出版物元数据记录。包含的字段有标题、作者、DOI、发表日期、来源期刊名称、摘要（若Crossref平台可获取）。
- statistics_results.json：该月份检索与筛选过程的汇总统计数据。
这种精细化的月度结构允许研究者追溯零基预算学术讨论的演进历程，并以极高的时间精度定位相关出版物。如需了解通用检索方法的概述，请参阅父级Dataverse数据集的描述《管理工具文献元数据（Crossref）》。
有兴趣获取零基预算的聚合出版数量或趋势分析的用户，请参阅Raw Extracts Dataverse与Comparative Indices Dataverse中的对应数据集。