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Determinants of Budgetary Biasing Behavior across Environmental Volatilities: A Structural Equations Approach

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It is proposed that accounting control systems should be designed to fit the strategy and its environment. However, since strong conclusive evidences are lacking, there are needs to provide new theoretical perspectives rooted on the basic concept of uncertainty.

Current study aims to examine the intervening role of reliance on accounting performance measures between the relationships of business unit strategy and budgetary biasing behavior. The study attempts to test the appropriateness of budgetary control systems toward the differences upon environmental volatility. Findings from business unit managers provide strong evidence that the appropriateness of accounting based budgetary controls differ across environmental volatility.
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Keywords: Budgetary biasing behavior; Budgetary controls; Business strategy; Environmental Volatility

Document Type: Research Article

Publication date: 01 January 2009

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