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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
Department of Accounting, Turku School of Economy and Business Administration and Åbo Academy University, Turku, Finland.
1996 (English)In: Management International Review, ISSN 0025-181X, Vol. 36, no 3, 245-266 p.Article in journal (Refereed) Published
Abstract [en]

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.
National Category
Business Administration
Research subject
Business Studies
URN: urn:nbn:se:umu:diva-50223OAI: diva2:460577
Available from: 2011-11-30 Created: 2011-11-30 Last updated: 2012-08-20Bibliographically approved

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