The value added statements' (VAS) literature has been overwhelmingly normative and generally strongly suggested companies should produce a VAS, as did the Nigerian Accounting Standards Board in its Statement of Accounting Standards (NASB, 1984). This study investigated whether the perceived...

The importance that managers attribute to budgets is an indicator of their preferences about budgets and, as a consequence, of their demand for budgets. If organizations know the process by which managers attribute importance to budgets, they can act on the antecedents of importance and hence,...