Diagnostic and interactive uses of budgets and the moderating effect of strategic uncertainty / Sabrina Shi Qiong Shen and Sujatha Perera

• Main Authors: Shi, Sabrina Qiong Shen, Perera, Sujatha
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) 2012
• Subjects: Planning. Business planning. Strategic planning; Costs. Industrial costs; Cost effectiveness
• Online Access: https://ir.uitm.edu.my/id/eprint/10820/1/10820.pdf; https://ir.uitm.edu.my/id/eprint/10820/; https://apmaj.uitm.edu.my/index.php/archive

The existing literature suggests that under certain environmental conditions control systems such as budgets can be effective only if they are used interactively. However, empirical evidence to support such a proposition is scant. This study examines the moderating effect of strategic uncertainty on...