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• W2009610569 abstract "This study provides the results of an empirical investigation into the impact of various contextual variables on the design of the corporate budgeting system. The results support earlier findings linking contextual variables to budgetary characteristics. Further, the results indicate that compared with corporate context variables as measured by managerial autonomy and size, the external variable represented by perceived environmental uncertainty (PEU) had a greater impact on the design of budget characteristics. The results also suggest that the impact of PEU was much stronger for larger size companies compared with smaller size companies." @default.
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• W2009610569 date "1990-09-01" @default.
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• W2009610569 title "The impact of environmental uncertainty, managerial autonomy and size on budget characteristics" @default.
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• W2009610569 doi "https://doi.org/10.1016/s1044-5005(90)70057-1" @default.
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