Duh, Rong-Ruey; Chen, Hueiling; Chow, Chee W. - In: International Journal of Accounting, Auditing and … 3 (2006) 3, pp. 341-361
Environmental Uncertainty (EU) has been engaged in budgeting studies both as an antecedent and a moderating variable. Since these treatments have very different implications for theory development and understanding of phenomena, this study empirically explores their relative validity. Using data...
