The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets

Bo-Goran Ekholm; Jan Wallin

doi:10.1111/j.1468-5957.2010.02228.x

The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets

Bo-Goran Ekholm, Jan Wallin

Research output: Contribution to journal › Article › Scientific › peer-review

29 Citations (Scopus)

Original language	English
Peer-reviewed scientific journal	Journal of Business Finance & Accounting
Volume	38
Issue number	1-2
Pages (from-to)	145-164
Number of pages	20
DOIs	https://doi.org/10.1111/j.1468-5957.2010.02228.x
Publication status	Published - 2011
MoE publication type	A1 Journal article - refereed

Keywords

fixed budgets
flexible budgets
exogenous uncertainty
endogenous uncertainty
strategy
real options
structural equation modelling
partial least squares (PLS)
REAL OPTIONS
CONTROL-SYSTEMS
FORMATIVE MEASUREMENT
MANAGEMENT RESEARCH
MODEL
MISSPECIFICATION
OPPORTUNITIES
ORIENTATION
INFORMATION
CONSTRUCTS
512 Business and Management
KOTA2011
KOTA2010

Access to Document

10.1111/j.1468-5957.2010.02228.x

OpenUrl availability

Full text

Cite this

@article{48836f7e3d2f4db7ba038038e8a75502,

title = "The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets",

keywords = "fixed budgets, flexible budgets, exogenous uncertainty, endogenous uncertainty, strategy, real options, structural equation modelling, partial least squares (PLS), REAL OPTIONS, CONTROL-SYSTEMS, FORMATIVE MEASUREMENT, MANAGEMENT RESEARCH, MODEL, MISSPECIFICATION, OPPORTUNITIES, ORIENTATION, INFORMATION, CONSTRUCTS, 512 Business and Management, KOTA2011, KOTA2010",

author = "Bo-Goran Ekholm and Jan Wallin",

year = "2011",

doi = "10.1111/j.1468-5957.2010.02228.x",

language = "English",

volume = "38",

pages = "145--164",

journal = "Journal of Business Finance & Accounting",

issn = "1468-5957",

publisher = "Wiley-Blackwell",

number = "1-2",

}

TY - JOUR

T1 - The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets

AU - Ekholm, Bo-Goran

AU - Wallin, Jan

PY - 2011

Y1 - 2011

KW - fixed budgets

KW - flexible budgets

KW - exogenous uncertainty

KW - endogenous uncertainty

KW - strategy

KW - real options

KW - structural equation modelling

KW - partial least squares (PLS)

KW - REAL OPTIONS

KW - CONTROL-SYSTEMS

KW - FORMATIVE MEASUREMENT

KW - MANAGEMENT RESEARCH

KW - MODEL

KW - MISSPECIFICATION

KW - OPPORTUNITIES

KW - ORIENTATION

KW - INFORMATION

KW - CONSTRUCTS

KW - 512 Business and Management

KW - KOTA2011

KW - KOTA2010

U2 - 10.1111/j.1468-5957.2010.02228.x

DO - 10.1111/j.1468-5957.2010.02228.x

M3 - Article

SN - 1468-5957

VL - 38

SP - 145

EP - 164

JO - Journal of Business Finance & Accounting

JF - Journal of Business Finance & Accounting

IS - 1-2

ER -