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...
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 |
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