Description
This paper examines how the group dynamics of activity based costing (ABC) development teams and the level of
organizational resources devoted to model development affect model complexity and development time. A theoretical
framework is developed based on the organizational...
Description
Referent cog&ions theory predicts that employees who receive unfavorable budgets will have less
negative attitudes toward budgetary decision makers if they participated in the budgetary process than
if they did not participate. Questionnaire data from international managers were...
