Construct · 1 fields · 1 citations

participative budgeting: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
participativebudgeting1 CONSTRUCTParticipative budgetingSHIELDS · MANAGERIAL

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Managerial accounting

involving subordinate managers in setting the budgets they will be held accountable for.

In managerial accounting, participative budgeting refers to involving subordinate managers in setting the budgets they will be held accountable for. This meaning comes from Shields (1998) in Accounting, Organizations and Society.[1]

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Nearby constructs

will3 fields · 5 citationsjingle · one word, three constructs

References

  1. Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49-76. https://doi.org/10.1016/s0361-3682(97)00014-7

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