This volume of the journal begins with a paper on antecedents of participative budgeting. Other topics include an Australian study of societal role expectations of management accounting
professionals, the moderating effects of power distance on the budgetary participation-performance relationship, measuring the impact of the 2007-08 financial crisis on the performance and
profitability of US regional banks, and the effects of organizational culture and structure on the success of activity-based costing implementation. Distributed in North America by Turpin
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