Duan, Wenxuan; Li, Hezun; Sun, Jian; Yang, Guang - In: China journal of accounting research : CJAR 15 (2022) 3, pp. 1-18
This paper studies the effect of the standardization of the strategy translation process on procedural fairness in … translation process (STP) affects firm performance not only directly but also indirectly, through budget participation and … study shows that the standard translation and implementation of strategy will decrease managers' bias in the target …