Keywords: Decentralization
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Journal Articles

The relation between decentralised structure, budgetary participation and organisational commitment: The moderating role of managers’ value orientation towards innovation

Nava Subramaniam, Lokman Mia
Journal: Accounting, Auditing & Accountability Journal
Accounting, Auditing & Accountability Journal (2001) 14 (1): 12–30.
https://doi.org/10.1108/09513570110381051
Published: 01 March 2001
...: There is a significant interaction between budgetary participation and managers’ VOI affecting their organisational commitment. © MCB UP Limited 2001 Innovation Decentralization Budgeting Participation Commitment In a more decentralised structure, managers are provided with greater...
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