Despite its long history, extant research on the relations among budgetary participation, reliance on accounting performance measures (RAPM) and individual-level consequent variables remains marked by conflicting findings. To solve these conflicts, prior research has introduced variables that...

Based on data from 29 German industrial multinational corporations we analyze the considerations between treasuring and controlling. Successful leading of subsidiaries depends on confidential cooperation between these both departments, equal in rang within the top of the whole corporation. In...