Is environmental uncertainty an antecedent or moderating variable in the design of budgeting systems?

Duh, R. R.R. R.DuhChow, C. W.C. W.ChowChen, H.H.Chen2008-10-222018-06-292008-10-222018-06-292006http://ntur.lib.ntu.edu.tw//handle/246246/84825en-USIs environmental uncertainty an antecedent or moderating variable in the design of budgeting systems?http://ntur.lib.ntu.edu.tw/bitstream/246246/84825/1/9GE6EF3PM9HUMM6W.pdf