Budget goal clarity as a mediator in the relationship between budgeting practices and budgetary performance in healthcare
Purpose - This paper draws on the Behavioral Management Accounting (BMA) literature and applies Goal-setting theory to propose a research model that examines how the cognitive effects of a specific budgeting practice - budgetary participation - influence budget goal clarity, which in turn affects b...
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| 第一著者: | |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Odv Casa Arcobaleno
2025-09-01
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| シリーズ: | European Journal of Volunteering and Community-Based Projects |
| 主題: | |
| オンライン･アクセス: | https://journal.odvcasarcobaleno.it/index.php/ejvcbp/article/view/250 |
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