Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting
The budgeting control system is one of the most important management control systems. The relation between budget and management control mechanism underlies the concept of budgetary slack, which is expressed as a consequence of strict budgeting or lack of budget monitoring. Since budgetary slack pla...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Institute for Management and Planning Studies
2020-11-01
|
| Series: | برنامهریزی و بودجه |
| Subjects: | |
| Online Access: | http://jpbud.ir/article-1-1951-en.html |