Association between budget related behaviours and management accounting systems under the contingency factor of strategy (prospector).
Seow, Yong Teng.
Tay, Ee Ting.
Yew, Chee Meng.
Date of Issue1999
College of Business (Nanyang Business School)
This research examines the relationship between ten budget-related behaviour(BRB)variables and twenty-three management accounting control systems (MACS) variables for private sector organisations. This relationship is examined for its existence under the general case and under the case of the prospector strategy. Canonical correlation analysis shows that the relationship between BRB and MACS is significant for companies in general and for companies adopting the prospector strategy.
Final Year Project (FYP)
Nanyang Technological University