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Keywords: Constraint theory
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Journal Articles
Line-item budgeting and film-production: Exploring some benefits of budget constraints on creativity
Qualitative Research in Accounting & Management (2015) 12 (4): 321–345.
Published: 12 October 2015
... Elster’s (2000) constraint theory as a basis for the research, this paper conducted a case study on the making of a Danish adventure film and analysed the role budgeting plays from the film director’s point of view. Findings – This paper suggests that the constraints of the line-item budget imposed...
