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Keywords: Budget emphasis
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Journal Articles
Journal of Applied Accounting Research (2018) 19 (3): 351–364.
Published: 10 September 2018
... among small- and medium-sized Danish production companies. It takes a contingency approach and applies structural equation modeling to analyze the data. Findings The authors find that budget emphasis is related to size, decentralization and interdependence. Furthermore, the authors hypothesize...
