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RESEARCH MODEL AND HYPOTHESES
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accountability and involvement accountability for meeting alpha analysis of variance authority billing elasticity budget for cost budget I I I I I I budget to control budget variances construct convergent validity cost control data collection data set data-processing activities data-processing budget data-processing charge-back systems data-processing costs data-processing development data-processing services dependent variable development activities development and operations development budget development costs discriminant validity DP budget DP Devel./Main DP Operations budget DP Operations costs DP services explain F test Francois Bergeron geographical effect Heterotrait homoscedasticity individual relations internal users internal validity Laval University measure missing values multicollinearity multitrait-multimethod matrix OFCAIIFO operations activities organizational Pearson correlation coefficients Phase positive predictor positively related predictive model research model results obtained sample School of Management significant predictors standardized beta values stepwise multiple regression Table test the hypotheses tests of hypotheses UCLA University of California user-managers user's involvement users for data-processing variations