Enabling characteristics of new budgeting practice and the role of controller
Tiina Henttu-Aho (Oulu Business School, University of Oulu, Oulu, Finland)
| Year of publication: |
2016
|
|---|---|
| Authors: | Henttu-Aho, Tiina |
| Published in: |
Qualitative research in accounting & management : QRAM. - Bingley : Emerald, ISSN 1176-6093, ZDB-ID 2279833-X. - Vol. 13.2016, 1, p. 31-56
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| Subject: | Budgeting | Beyond budgeting | Budget abandonment | Controller role change | Enabling control | Betriebliche Budgetierung | Corporate budgeting | Öffentlicher Haushalt | Public budget | Controlling | Management control | Finanzkontrolle | Fiscal control | Haushaltsplanung | Public budgeting |