haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
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| Tekijä: | Marginson, D. Ogden, S. |
| Otsikko: | Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours |
| Lehti: | Accounting, Organizations and Society
2005 : JUL, VOL. 30:5, p. 435-456 |
| Asiasana: | Budgeting Management accounting |
| Kieli: | eng |
| Tiivistelmä: | This article studies the extent to which budgets have a more positive role to play in the individuals work experiences. Usually budgets are seen as constraints to innovation and learning. The authors argue that managers confronted with uncertainties associated with role ambiguity may respond by becoming positively committed to achieving budgetary targets as budget offer a source of structure and certainty. |
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