Quality has typically been regarded as a key strategic component of competitive advantage and, therefore, the enhancement of product quality has been a matter of prime interest to firms. Quality provides a basis for strategic advantage, and thus improvement in product quality may lead to...

Extends the investigation into the nature of the relation between participative budgeting and budgetary slack. The literature focusing on this association can be divided into two groups, the conclusions of which are inconsistent with one another. One camp argues that managers intentionally use...