Perception of the controllability principle and its consequences for budgetary control / Ryota Machida and Tomoki Oshika

In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers of Japanese firms. First, we examined the relationship between managers' perceptions of controllability and budget use. Second, we examined the...

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Main Authors: Ryota, Machida (Author), Tomoki, Oshika (Author)
Format: Book
Published: Accounting Research Institute (ARI), 2021-12.
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