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Keywords: Performance‐based budgeting
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Journal Articles
Challenges to the implementation of fiscal sustainability measures
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Journal of Organizational Change Management (2012) 25 (4): 612–629.
Published: 29 June 2012
... seems to run counter to deep‐seated social structures. In this paper the aim is to shed light via key change agents' views on these social structures at the management level during the implementation of a performance‐based budgeting scheme. Design/methodology/approach The authors analyzed...
