haku: @indexterm RESPONSIBILITY ACCOUNTING / yhteensä: 18
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| Tekijä: | Lang, D. W. |
| Otsikko: | Responsibility centre budgeting and responsibility centre management in theory and practice. |
| Lehti: | Higher Education Management OECD (Paris)
1999 : VOL. 11:3, p. 81-111 |
| Asiasana: | Higher education Management education Business schools Responsibility accounting Canada USA |
| Kieli: | eng |
| Tiivistelmä: | This study examines the actual implementation and performance of Responsibility Center Budgeting or Responsibility Center Management in some American and Canadian universities. The basic questions are: How does RCB/RCM work in practice? What are its advantages and disadvantages? How does it affect planning? What theoretical aspects of RCB/RCM need further thought and development. |
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