Budgetary control: technical efficiency or adaptation to institutionalized expectations?

Samuel Sponem ()
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Samuel Sponem: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Keywords: Management control; budgetary control; neo-institutional theory; contingency theory (search for similar items in EconPapers)
Date: 2006-07
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Published in 8th Interdisciplinary Perspectives on Accounting Conference, Jul 2006, Cardiff, United Kingdom. pp.1-20

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00463702

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