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Agency Problem and the Use of Past Spending Variance Information in Government Budgeting.

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Title: Agency Problem and the Use of Past Spending Variance Information in Government Budgeting.
Authors: Han, Seung-youb1 (AUTHOR), Jung, Sun-Moon2 (AUTHOR), Park, Sohee3 (AUTHOR), Shin, Jae Yong4 (AUTHOR)
Source: Journal of Management Accounting Research. Summer2026, Vol. 38 Issue 2, p83-104. 22p.
Database: Business Source Ultimate
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An: 194973116
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PubType: Academic Journal
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  Data: Agency Problem and the Use of Past Spending Variance Information in Government Budgeting.
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Management+Accounting+Research%22">Journal of Management Accounting Research</searchLink>. Summer2026, Vol. 38 Issue 2, p83-104. 22p.
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RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.2308/JMAR-2023-078
    Languages:
      – Code: eng
        Text: English
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      Pagination:
        PageCount: 22
        StartPage: 83
    Titles:
      – TitleFull: Agency Problem and the Use of Past Spending Variance Information in Government Budgeting.
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            NameFull: Han, Seung-youb
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            NameFull: Jung, Sun-Moon
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            NameFull: Park, Sohee
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            NameFull: Shin, Jae Yong
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            – D: 01
              M: 07
              Text: Summer2026
              Type: published
              Y: 2026
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              Value: 38
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              Value: 2
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            – TitleFull: Journal of Management Accounting Research
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