Environmental turbulence and the functions of budgetary control
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DOI: 10.1080/09585200010015031
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References listed on IDEAS
- Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
- Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 125-135, June.
- Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
- Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
- Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
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Cited by:
- Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 329-356.
- Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.
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Keywords
Budgetary Control Economic Environment Turbulence Contingency France;Statistics
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