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Budget effectivenes...
Budget effectiveness in multinational corporations : An empirical test of the use of budget controls moderated by two dimensions of budget participation under high and low environmental dynamism
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- Hassel, Lars, 1950- (författare)
- Department of Accounting, Turku School of Economy and Business Administration and Åbo Academy University, Turku, Finland
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- Cunningham, Gary, 1941- (författare)
- U.S.A.
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Department of Accounting, Turku School of Economy and Business Administration and Åbo Academy University, Turku, Finland US.A. (creator_code:org_t)
- Springer, 1996
- 1996
- Engelska.
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Ingår i: Management International Review. - : Springer. - 0025-181X. ; 36:3, s. 245-266
- Relaterad länk:
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https://urn.kb.se/re...
Abstract
Ämnesord
Stäng
- Normative discussions suggest that budget process should be different in foreign subsidiaries than those of domestic subunits of a multinational corporation, but little is known about these differences. This study examines budget effectiveness of foreign and domestic units in a European multinational company by considering the three-way interaction of headquarter reliance on budget controls, subsidiary budget communication or influence, and environmental dynamism. A major feature is studying two dimensions of budgetary participation, communication and influence. Methodological advances over previous studies test the impact of three-way interactions.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Business studies
- Företagsekonomi
- företagsekonomi
- Business Studies
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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