Arena, Marika; Arnaboldi, Michela - In: International Journal of Business Performance Management 14 (2013) 2, pp. 166-180
whether the consideration of risk in a budgeting process contributes to improve its effectiveness. To this aim, the paper … companies in Italy (with a response rate of 41.5%), the paper shows that the effectiveness of the budgeting process increases … budgeting process. These results suggest the potential usefulness of integrating risk and non-financial information in budgeting …
