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| Author: | Sharma, D. S. |
| Title: | The differential effect of environmental dimensionality, size, and structure on budget system characteristics in hotels |
| Journal: | Management Accounting Research
2002 : MAR, VOL. 13:1, p. 101-130 |
| Index terms: | CONTINGENT VALUATION BUDGET SERVICE HOTEL AND CATERING INDUSTRY |
| Language: | eng |
| Abstract: | Whilst the service sector is a major component of world economies, research into, and thus the authors' understanding of, how management control systems function in the service environment is limited. To advance our knowledge and understanding of the role of budgets in service organizations, this organizational level study extends prior manufacturing context research investigating the influence of contextual variables on budget system characteristics (BSC) to hotels. Since the nature of service firm operations is highly dependent on the external environment, perceived environmental uncertainty (PEU) is likely to be a key contextual variable. |
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