Budget Methods and Controllability Principle

碩士 === 中原大學 === 會計研究所 === 104 === The paper investigates the effects of a top-down orientation of the budget process on controllability and role overload. The results of this study reveal three important findings. First, a top-down orientation of the budget process increases the controllability pr...

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Bibliographic Details
Main Authors: Ching-Yao Peng, 彭敬堯
Other Authors: Yu-Lin Chen
Format: Others
Language:zh-TW
Published: 2016
Online Access:http://ndltd.ncl.edu.tw/handle/01227774968150557601