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.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.