@inproceedings{inproceedingsb76e5715, title = {The managerial accounting under a contingent perspective: the influence of contingent factors in the budgeting system shaped by structural equations}, author = {Frezatti, Fábio and Silva, Dirceu and Bido, Diógenes de Souza}, year = {2009}, publisher = {EAA}, booktitle = {Annual Congress of the European Accounting Association} }