@inproceedings{inproceedingsf751e981, title = {Adopting a comprehensive view of the budget process: a sybstantive analysis based on grounded theory}, author = {Frezatti, Fábio and Relvas, Tânia Regina Sordi and Nascimento, Artur Roberto do and Junqueira, Emanuel Rodrigues}, year = {2009}, publisher = {EAA}, booktitle = {Annual Congress of the European Accounting Association} }