Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
Objective: The objective of this research is to verify if the use of diagnostic or interactive budgets, moderated by heuristic behaviors, influences the controllers' professional competencies. Methodology: This is a descriptive research study carried out by means of a survey with 109 i...
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| Principais autores: | , , , |
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| Formato: | Online |
| Idioma: | eng |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/33074 |
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