Budgetary control and risk management institutionalization : a field study of three state-owned enterprises in China
Year of publication: |
2023
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Authors: | Jermias, Johnny ; Fu, Yuanlue ; Fu, Chenxi ; Chen, Yasheng |
Published in: |
Journal of accounting & organizational change : JAOC. - Bradford : Emerald, ISSN 1839-5473, ZDB-ID 2218013-8. - Vol. 19.2023, 1, p. 63-88
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Subject: | Budgetary control institutionalization | Cash flow stability | Enterprise risk management | Institutional theory | Risikomanagement | Risk management | Öffentliches Unternehmen | Public enterprise | Institutionenökonomik | Institutional economics | China | Betriebliche Budgetierung | Corporate budgeting |
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