Abstract
The scale measures the extent to which deviations from planned budgets are communicated openly and these data are used for organizational learning.
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References
Bauer, M.(2002): Controllership in Deutschland. Zur erfolgreichen Zusammenarbeit von Controllern und Managern, Wiesbaden 2002, pp. 187.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Constructive Transparency. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_33
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_33
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