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Keywords: Beyond Budgeting
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Journal Articles
Journal of Applied Accounting Research (2018) 19 (3): 351–364.
Published: 10 September 2018
... Budgeting Small- and medium-sized enterprises Beyond Budgeting Budget emphasis This study focusses on budget emphasis in small- and medium-sized enterprises (SMEs). Based on a survey conducted among Danish production companies with between 20 and 500 employees, we use structural equation modeling...

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