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Stefan Hofmann
Determinants and Consequences of the Use of Budgets
An Exploratory Empirical Study in Germany
Reihe: Controlling und Management
Bd. 2, 2007, 360 S., 29.90 EUR, 29.90 CHF, br., ISBN 978-3-8258-0405-3

The alteration of the business environment has heightened the role of management accounting and control systems (MACS). Not only the design of MACS has gained increased relevance but also the ways in which MACS are used.

Based upon empirical data from 69 German manufacturing companies of different industries testing the developed research model, the evidence reinforces the knowledge concerning budgets and their use and essentially bridges the gap in understanding the relationship between budgeting and strategy by revealing the positive effects formal MACS perform.

This Book is important reading for graduate students of business administration and executives with focus on budgeting management accounting and strategic management.

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