The appropriateness of tight budget control in public sector organizations facing budget turbulence

T Johansson, S Siverbo - Management accounting research, 2014 - Elsevier
In the public sector, budget deviations are an important performance dimension. Because of
political and institutional pressures, it is crucial that public sector organizations neither …

The role of management accounting systems in public hospitals and the construction of budgets: A literature review

CMP de Campos, LL Rodrigues… - Global Perspectives on …, 2016 - igi-global.com
The role of management accounting systems (MAS) in the construction of budgets in the
public health sector has been one of the least studied topics in the international literature …

[PDF][PDF] Lampiran Bidang B

E Herianti - Transfer Pricing, Agency Cost, and financial …, 2019 - repository.ubharajaya.ac.id
The purpose of this study is to explore the effect of transfer pricing strategy and agency cost
on financial reporting aggressiveness. This paper used 61 manufacturing industries listed …

[PDF][PDF] BUDGET TURBULENCE AND BUDGET DEVIATION: DO LOCAL GOVERNMENT HAVE THE ABILITY TO REDUCE THEM?

T KELOLA, AK NEGARA - repository.umj.ac.id
The purpose of this study is to examine and analyse the effect of local governments' ability
on the relationship between budget turbulence and budget deviation. The study sample …

The role of management accounting systems in public hospitals and the construction of budgets

CMP Campos, L Lima Rodrigues, SMF Jorge - 2016 - repositorium.uminho.pt
The role of management accounting systems (MAS) in the construction of budgets in the
public health sector has been one of the least studied topics in the international literature …

[引用][C] Budget Turbulence and Budget Deviation: Do Local Government Have the Ability to Reduce Them?

E Herianti - Jurnal Tata Kelola Dan Akuntabilitas …, 2019 - Audit Board of Indonesia