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The Determination Of Performance Standards And Participation

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  • CHRISTENSEN, J

Abstract

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Suggested Citation

  • Christensen, J, 1982. "The Determination Of Performance Standards And Participation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 589-603.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:2:p:589-603
    DOI: http://hdl.handle.net/10.2307/2490887
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    Citations

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    Cited by:

    1. Mookherjee, D & Reichelstein, S, 1997. "Budgeting and hierarchical control," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 129-155.
    2. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    3. Peter Bogetoft, 2000. "DEA and Activity Planning under Asymmetric Information," Journal of Productivity Analysis, Springer, vol. 13(1), pages 7-48, January.
    4. Campbell, Tim S. & Chan, Yuk-Shee & Marino, Anthony M., 1989. "Incentive contracts for managers who discover and manage investment projects," Journal of Economic Behavior & Organization, Elsevier, vol. 12(3), pages 353-364, December.
    5. Larissa Kyj & Robert J. Parker, 2008. "Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 423-442, December.
    6. Mark Penno, 1987. "A note on the value of information given asymmetric information and self†reporting," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 368-374, March.
    7. Thomas Hemmer & Eva Labro, 2008. "On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1209-1240, December.
    8. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
    9. Fisher, Joseph & Frederickson, James R. & Peffer, Sean A., 2002. "The effect of information asymmetry on negotiated budgets: an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 27-43.
    10. Katrin Weiskirchner-Merten, 2020. "Interdependence, participation, and coordination in the budgeting process," Business Research, Springer;German Academic Association for Business Research, vol. 13(1), pages 247-274, April.
    11. Alexandra Lilge & Abhishek Ramchandani, 2024. "To tell or not to tell: the incentive effects of disclosing employer assessments," Review of Accounting Studies, Springer, vol. 29(3), pages 2832-2870, September.
    12. John Christensen, 2019. "Corporate choice and individual values: using accounting to align incentives," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 95-114, April.
    13. John Christensen, 2010. "Conceptual frameworks of accounting from an information perspective," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 287-299.
    14. Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka, 2000. "The design and effects of control systems: tests of direct- and indirect-effects models," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 185-202, February.
    15. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
    16. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
    17. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
    18. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    19. Arnold, Markus C. & Gillenkirch, Robert M., 2015. "Using negotiated budgets for planning and performance evaluation: An experimental study," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 1-16.
    20. Chee W. Chow & Mark K. Hirst & Michael D. Shields, 1994. "Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Context," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 699-720, March.
    21. Nahum D. Melumad, 1989. "Asymmetric information and the termination of contracts in agencies," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 733-753, March.

    More about this item

    Keywords

    Performance standards; Participation; Informed agents; Information systems;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty

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