Duan, Wenxuan; Li, Hezun; Sun, Jian; Yang, Guang - In: China journal of accounting research : CJAR 15 (2022) 3, pp. 1-18
This paper studies the effect of the standardization of the strategy translation process on procedural fairness in budgeting and firm performance. Analysis of 250 valid questionnaires using a structural equation model shows that the strategy translation process (STP) affects firm performance not...
