Construct · 1 fields · 1 citations

tight budgetary control: a standalone construct

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

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tight budgetarycontrol1 CONSTRUCTTight budgetary controlVAN DER STEDE · MANAGEMENT

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Management accounting

the degree to which managers are held closely to budget targets through detailed reviews, frequent reporting and little tolerance for variances, measured as a multidimensional scale.

In management accounting, tight budgetary control refers to the degree to which managers are held closely to budget targets through detailed reviews, frequent reporting and little tolerance for variances, measured as a multidimensional scale. This meaning comes from Van der Stede (2001) in Management Accounting Research.[1]

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Nearby constructs

control4 fields · 5 citationsjingle · one word, four constructsdegree1 fields · 1 citationsanchor · a standalone constructscale3 fields · 3 citationsjingle · one word, three constructs

References

  1. Van der Stede, W. A. (2001). Measuring ‘tight budgetary control’. Management Accounting Research, 12(1), 119-137. https://doi.org/10.1006/mare.2000.0149

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