search query: @author Merchant, K.A. / total: 4
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| Author: | Brownell, P. Merchant, K.A. |
| Title: | The budgetary and performance influences of product standardization and manufacturing process automatization |
| Journal: | Journal of Accounting Research
1990 : AUT, VOL. 28:2, p.388-397 |
| Index terms: | ACCOUNTING |
| Language: | eng |
| Abstract: | The paper examines the influence of product standardization and manufacturing process automatization on the relations among budgetary participation, flexibility of budget targets and departmental performance. The results suggest that the product dimension significantly affects the relations among each of the two budgeting variables and performance, while the process dimension does not. |
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