Budgeting and standard costing practices in New Zealand and the United Kingdom

International Journal of Accounting

Volumn 33, Issue 5, 1998, Pages 569-588

  Guilding, Chris ^a   Lamminmaki, Dawne ^a   Drury, Colin ^b  

^a GRIFFITH UNIVERSITY   (Australia)

^b UNIVERSITY OF HUDDERSFIELD   (United Kingdom)

Author keywords

Budgeting; Management accounting practice; Standard costing

Indexed keywords

EID: 0007083740     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(98)90013-9     Document Type: Article

References (5)

1. Briers, M. and M. Hirst. 1990. "The Role of Budgetary Information in Performance Evaluation." Accounting, Organizations and Society, 15(4): 373-398.
2. Bright, J., Davies, R. E., Downes, C. A. and R. C. Sweeting. 1992. "The Deployment of Costing Techniques and Practices: A UK Study." Management Accounting, 3 (3): 201-212.
3. Bromwich, M. and A. Bhimani. 1989. Management Accounting: Evolution not Revolution. London: Chartered Institute of Management Accountants.
4. Brownell, P. 1982. "A Field Study Examination of Budgetary Participation and Locus of Control," The Accounting Review, 766-777.
5. Brownell, P. and A. Dunk. 1991. "Task Uncertainty and its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation." Accounting, Organizations and Society, 16(8): 693-703.