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Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis 1 The authors gratefully acknowledge the comments made by Ken Merchant, David Otley and two anonymous reviewers. This paper has further benefited from presentations at Maastricht University, the 21st annual EAA meeting, the Fourth International Management Control Systems Research Conference, the EIASM workshop on New Directions in Management Accounting, and the 1999 AAA Management Accounting Research Conference. 1 |
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