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Material Type: Article
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Budget adjustments in response to spending variances: Evidence of ratcheting of local government expendituresJournal of management accounting research, 2007, Vol.19 (1), p.137-167 [Peer Reviewed Journal]Copyright American Accounting Association 2007 ;ISSN: 1049-2127 ;EISSN: 1558-8033 ;DOI: 10.2308/jmar.2007.19.1.137Full text available |