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10.3280/MESA2014-092004

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Unstructured Zitierung

Abernethy M.A., Stoelwinder J.U. (1991). Budget use, task uncertainty, sys-tem goal orientation and subunit performance: a test of the “fit”hypothesis in not-for-profit hospitals. Accounting, Organizations and Society, 16: 105–20.

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Chin W.W., Newsted, P.R. (1999). Structural Equation Modeling Analysis with Small Samples Using Partial Least Squares. In: Rick Hoyle (ed.). Statistical Strategies for Small Sample Research. Thousand Oaks, CA: Sage Publications, pp. 307-341.

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Unstructured Zitierung

Fisher R.A.(1946). Statistical Methods for Research Workers, Edinburgh, Oliver and Boyd.

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Hassel L.G., Cunningham G.M. (1996). Budget effectiveness in multinational corporations: an empirical test of the use of budget controls moderated by two dimensions of budget participation under high and low environmental dynamism. Management International Review, 36(3): 245-266.

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Kreitner R., Kinicki A. (2008). Comportamento organizzativo. Dalla teoria all’esperienza. Milano: Apogeo.

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Macinati M.S., Rizzo M.G., Ippolito B. (2011). Partecipazione, commitment e informazioni di budget. I risultati di una ricerca empirica, Mecosan, 82.

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Macinati M.S. (2012). Behavioural Management Accounting. Milano: FrancoAngeli.

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Merchant K.A., Van der Stede W.A. (2012). Management Control Systems: Performance Measurement, Evaluation and Incentives (3rd ed). Essex: Pearson education.

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Milani K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2): 274-84.

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Unstructured Zitierung

Rizzo M.G. (2014a). La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di un caso studio. Management Control, 1: 9-33. DOI

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Unstructured Zitierung

Rizzo M.G. (2014b). Equita distributiva, budget goal commitment e performance. I risultati di una ricerca in un’azienda sanitaria. Politiche Sanitarie, 175 61-76. 10.1706/1567.17053.

Unstructured Zitierung

Shields J.F., Young S.M. (1993). Antecedents and consequences of participative budgeting: Evidence on the effects of asymmetrical information. Journal of Management Accounting Research, 5: 265-80.

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