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- W2020807810 abstract "This paper reports on a field study undertaken to investigate the budgeting process in four large-scale organizations in Ghana. The perceived usefulness of the budget within these organizations was explored using data collected from questionnaires and interviews with forty-eight managers in the four organizations. This examination of the budgeting process suggests that the managers have minimal participation in budget decisions. Furthermore, the budget was minimally perceived as a planning and control device. The managers perceived the budget's resource allocation role as its most useful purpose. The findings contribute to the literature on management accounting in the developing world." @default.
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- W2020807810 date "2002-03-15" @default.
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- W2020807810 title "A Field Study of the Budgeting Process and the Perceived Usefulness of the Budget in Organizations in a Developing Country-The Case of Ghana" @default.
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- W2020807810 doi "https://doi.org/10.1300/j156v03n02_05" @default.
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