Hartmann, Frank G.H.; Maas, Victor S. - In: Accounting and Business Research 41 (2011) 5, pp. 439-458
This paper explores how contextual uncertainty and the use of the budgetary system explain cross-sectional variation in the organisational role of business unit controllers. We argue that there are complementarities between the role of the budgetary control system (i.e. coercive vs. enabling)...
