| Tekijä: | Armstrong, P. |
| Otsikko: | Budgetary control and the labour force: findings from a survey of large British companies |
| Lehti: | Management Accounting (London)
1996 : MAR, VOL. 7:1, p. 1-24 |
| Asiasana: | MANAGEMENT ACCOUNTING MANAGEMENT CONTROL INDUSTRIAL RELATIONS |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA