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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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Autor principal: Marco Giovanni Rizzo
Format: Artigo
Idioma:Inglês
Publicat: Odv Casa Arcobaleno 2025-09-01
Col·lecció:European Journal of Volunteering and Community-Based Projects
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Accés en línia:https://journal.odvcasarcobaleno.it/index.php/ejvcbp/article/view/250
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