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| Tekijä: | Stede, W. A. van der |
| Otsikko: | Measuring 'tight budgetary control' |
| Lehti: | Management Accounting Research
2001 : MAR, VOL. 12:1, p. 119-138 |
| Asiasana: | MANAGEMENT CONTROL CONTROL BUDGETING |
| Kieli: | eng |
| Tiivistelmä: | This paper presents an effort to construct a measurements instrument to capture tight budgetary control. While there is not a strong tradition of publishing articles of this nature in the accounting literature, there is a role for this for constructs for which there are no ready-made instruments available from other disciplinary areas. In this paper, the tight budgetary control macro-construct is defined, de-composed into its micro-attributes, operationalized into scale-items, and re-composed empirically through factor analysis on data obtained from 153 business units. The data suggest that tight budgetary control involves low tolerance for interim budget deviation, detailed budget line-item follow-ups, intense discussions of budget results, and strong emphasis on meeting short-run budget targets. |
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