Determinants and Consequences of the Use of Budgets

ab 24,90 

Stefan Hofmann

An Exploratory Empirical Study in Germany

ISBN 978-3-8258-0405-3
Band-Nr. 2
Jahr 2007
Seiten 360
Bindung broschiert
Reihe Controlling und Management

Artikelnummer: 978-3-8258-0405-3 Kategorien: , ,


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

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.