Perception of the controllability principle and its consequences for budgetary control / Ryota Machida and Tomoki Oshika

• Main Authors: Ryota, Machida, Tomoki, Oshika
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) 2021
• Subjects: Organizational behavior. Corporate culture; Capital budget. Capital investments. Fixed capital
• Online Access: https://ir.uitm.edu.my/id/eprint/66045/1/66045.pdf; https://ir.uitm.edu.my/id/eprint/66045/; https://apmaj.uitm.edu.my/

In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers of Japanese firms. First, we examined the relationship between managers’ perceptions of controllability and budget use. Second, we examined the rela...