Budget effectiveness in multinational corporations: An empirical test of the use of budget controls moderated by two dimensions of budget participation under high and low environmental dynamism
1996 (English)In: Management International Review, ISSN 0025-181X, Vol. 36, no 3, 245-266 p.Article in journal (Refereed) Published
Normative discussions suggest that budget process should be different in foreign subsidiaries than those of domestic subunits of a multinational corporation, but little is known about these differences. This study examines budget effectiveness of foreign and domestic units in a European multinational company by considering the three-way interaction of headquarter reliance on budget controls, subsidiary budget communication or influence, and environmental dynamism. A major feature is studying two dimensions of budgetary participation, communication and influence. Methodological advances over previous studies test the impact of three-way interactions.
Place, publisher, year, edition, pages
Springer , 1996. Vol. 36, no 3, 245-266 p.
Research subject Business Studies
IdentifiersURN: urn:nbn:se:umu:diva-50223OAI: oai:DiVA.org:umu-50223DiVA: diva2:460577