search query: @journal_id 74 / total: 1538
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| Author: | Armstrong, P. |
| Title: | Budgetary control and the labour force: findings from a survey of large British companies |
| Journal: | Management Accounting (London)
1996 : MAR, VOL. 7:1, p. 1-24 |
| Index terms: | MANAGEMENT ACCOUNTING MANAGEMENT CONTROL INDUSTRIAL RELATIONS |
| Language: | eng |
| Abstract: | This paper presents data obtained form a representative sample survey on the budgetary controls used in large U. K. companies. The results show a lower overall incidence of such controls than might be expected from textbook descriptions. Only a minority of companies appears not to rely on budgetary control at all. The paper also uses cross-sectional variations in the incidence of budgetary targets with features of the organization and its workforce in order to illuminate the uses to which these budgets are put. |
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