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• W2028459126 abstract "Abstract This paper reports the results of a study designed to test whether or not differences in approaches to budgeting at the departmental level are systematically related to differences in production technologies, market factors and organizational characteristics. The results suggest that budgeting is related to departmental size, functional differentiation and degree of automation of production processes, but not the products' stage in the product life cycle or the company's strength of market position." @default.
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• W2028459126 date "1984-01-01" @default.
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• W2028459126 title "Influences on departmental budgeting: an empirical examination of a contingency model" @default.
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• W2028459126 doi "https://doi.org/10.1016/0361-3682(84)90013-8" @default.
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