Nik Nazli Nik Ahmad, Maliah Sulaiman, Norhayati Mohd. Alwi, (2003),"Are budgets useful? A survey of Malaysian
companies", Managerial Auditing Journal, Vol. 18 Iss 9 pp. 717-724 http://dx.doi.org/10.1108/02686900310500479
Peter Armstrong, (1989),"Variance Reporting and the Delegation of Blame: A Case Study", Accounting, Auditing &
Accountability Journal, Vol. 2 Iss 2 pp. - http://dx.doi.org/10.1108/09513578910134680
Access to this document was granted through an Emerald subscription provided by 273599 []
For Authors
If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service
information about how to choose which publication to write for and submission guidelines are available for all. Please visit
www.emeraldinsight.com/authors for more information.
About Emerald www.emeraldinsight.com
Emerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of
more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online
products and additional customer resources and services.
Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication
Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.
1. Bernardino Benito, Mara-Dolores Guillamn, Francisco Bastida. 2015. Budget Forecast Deviations in Municipal
Governments: Determinants and Implications. Australian Accounting Review 25:10.1111/auar.2015.25.issue-1, 45-70.
[CrossRef]
2. Eugenio Anessi-Pessina, Mariafrancesca Sicilia. 2015. Biased Budgeting in the Public Sector: Evidence from Italian Local
Governments. Local Government Studies 1. [CrossRef]
3. Gary Giroux, Andrew J McLelland. 2003. Governance structures and accounting at large municipalities. Journal of Accounting
and Public Policy 22, 203-230. [CrossRef]
4. Gary Giroux, David Shields. 1993. Accounting controls and bureaucratic strategies in municipal government. Journal of
Accounting and Public Policy 12, 239-262. [CrossRef]
Downloaded by Universitas Gadjah Mada At 20:09 08 June 2015 (PT)