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The impact of environmental uncertainty, managerial autonomy and size on budget characteristics

Ezzamel, Mahmoud 1990. The impact of environmental uncertainty, managerial autonomy and size on budget characteristics. Management Accounting Research 1 (4) , pp. 181-197. 10.1016/S1044-5005(90)70057-1

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Abstract

This study provides the results of an empirical investigation into the impact of various contextual variables on the design of the corporate budgeting system. The results support earlier findings linking contextual variables to budgetary characteristics. Further, the results indicate that compared with corporate context variables as measured by managerial autonomy and size, the external variable represented by perceived environmental uncertainty (PEU) had a greater impact on the design of budget characteristics. The results also suggest that the impact of PEU was much stronger for larger size companies compared with smaller size companies.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Publisher: Elsevier
ISSN: 1044-5005
Date of Acceptance: 1990
Last Modified: 04 Jun 2017 08:22
URI: http://orca-mwe.cf.ac.uk/id/eprint/76646

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