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Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

ABSTRACT This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effe...

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Autori principali: Micheli Aparecida Lunardi, Vinícius Costa da Silva Zonatto, Juliana Constâncio Nascimento
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universidade de São Paulo 2019-10-01
Serie:Revista Contabilidade & Finanças
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Accesso online:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772020000100014&tlng=en
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