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Keywords: Ratchet principle
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (5): 568–586.
Published: 07 November 2023
... changes are regular. Budgeting Nonprofit organization Museum Ratcheting Ratchet principle Budgeting is one of the most important management accounting techniques and a great deal of research has been published on the topic (Covaleski et al., 2003 ; Kenno et al., 2018...
