当代西方预算管理研究综述
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外国经济与管理 2003 年 第 25 卷第 12 期, 页码：18 - 22
摘要
参考文献
摘要
预算管理方法在中外管理实践中得到了广泛的应用 ,其管理理念和运作模式也不断得到完善和发展 ,并且一直受到学术界的关注。本文对近年来国外预算管理领域学术研究成果进行了综述 ,希望对我国蓬勃发展的预算管理实践和研究有所裨益
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[2]EsbjornSegelod.CapitalBudgetinFastChangingWorld[J]LongRangePlanning,1998,31(4):529-541.
[3]MargaretA .Abernethy&PeterBrownell.TheRoleofBudgetsinOrganizationsFacingStrategicChange:anExploratoryStudy[J].Accounting,OrganizationsandSociety,1999,24:189-204.
[4]HaroldT .Little,NaceR .Magner,RobertB .Welker.TheFairnessofFormalBudgetaryProceduresandTheirEnactment:Rela tionshipswithManagers’Behavior[J]Group&OrganizationManagement,2002.
[5]R .AlanWebb.TheImpactofReputationandVarianceInvestigationsontheCreationofBudgetSlack[J].Accounting,Organiza tionsandSociety,2002,27:361-378.
[6]TheresaLibby.TheInfluenceofVoiceandExplanationonPerformanceinaParticipativeBudgetingSetting[J]AOS ,1999,24:125-137.
引用本文
张朝宓, 卓毅, 胡春香. 当代西方预算管理研究综述[J]. 外国经济与管理, 2003, 25(12): 18–22.
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