Khalifeh, Chadi Joseph; Sivabalan, Prabhu - In: Australian Accounting Review 24 (2014) 1, pp. 39-52
type="main" <p>We examine whether budgets affect individual learning in balanced scorecard (BSC) preparers for the purposes of scorecard target setting. Control systems research has called for studies examining the impact of multiple controls on common decision-making phenomena. Given this, are...</p>