Abstract
The scale measures the extent to which managers manipulate budgetary data.
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References
Künkele, J./ Schäffer, U.(2007): Zur erfolgreichen Gestaltung der Budgetkontrolle, in: Die Betriebswirtschaft, Vol. 67, pp. 75–92.
Merchant, K. A. (1990): The Effects of Financial Controls on Data Manipulation and Management Myopia, in: Accounting, Organizations and Society, Vol. 15, pp. 297–313.
Ramaswami, S. N. (1996): Marketing Controls and Dysfunctional Employee Behaviors: A Test of Traditional and Contingency Theory Postulates, in: Journal of Marketing, Vol. 60, pp. 105–120.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Data Manipulation. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_41
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_41
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