Budget-Related Behavior in Public Sector Organizations: Some Empirical Evidence

• Main Authors: Williams, John Joseph, Macintosh, N.B., Moore, John
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 1990
• Subjects: Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/704; http://dx.doi.org/10.1016/0361-3682(90)90006-G
• Institution: Singapore Management University

The current research contributes to contingency studies of management accounting and control systems in 3 ways: 1. It explores the relationship between managers' budgeting behavior and departmental performance in public sector organizations. 2. It examines the moderating effects of departmental...