@inproceedings{inproceedings0b267c81, title = {Adopting a comprehensive view of the budget process: a substantive analysis based on grounded theory}, author = {Frezatti, Fábio and Relvas, Tânia Regina Sordi and Junqueira, Emanuel Rodrigues and Nascimento, Artur Roberto do}, year = {2009}, publisher = {The European Institute for Advanced Studies in Management - EIASM}, booktitle = {Conference on Performance Measurement and Management Control} }