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Participative Budgets As Coordination And Motivational Devices

Author

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  • KANODIA, C

Abstract

No abstract is available for this item.

Suggested Citation

  • Kanodia, C, 1993. "Participative Budgets As Coordination And Motivational Devices," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 172-189.
  • Handle: RePEc:bla:joares:v:31:y:1993:i:2:p:172-189
    DOI: http://hdl.handle.net/10.2307/2491269
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    Citations

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    Cited by:

    1. Nahum Melumad & Dilip Mookherjee & Stefan Reichelstein, 1997. "Contract Complexity, Incentives, and the Value of Delegation," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 6(1), pages 257-289, June.
    2. Rick Antle & Peter Bogetoft & Andrew W. Stark, 2007. "Incentive Problems and Investment Timing Options," Springer Books, in: Rick Antle & Frøystein Gjesdal & Pierre Jinghong Liang (ed.), Essays in Accounting Theory in Honour of Joel S. Demski, chapter 0, pages 145-168, Springer.
    3. Ralf Ewert & Christian Ernst, 1999. "Target costing, co-ordination and strategic cost management," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 23-49.
    4. Kelly Huang & Brent Lao & Gregory McPhee, 2020. "Internal information quality and patent‐related innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 489-518, March.
    5. 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.
    6. Qi Chen, 2003. "Cooperation in the Budgeting Process," Journal of Accounting Research, Wiley Blackwell, vol. 41(5), pages 775-796, December.
    7. Madhav V. Rajan & Stefan Reichelstein, 2004. "ANNIVERSARY ARTICLE: A Perspective on ÜAsymmetric Information, Incentives and Intrafirm Resource AllocationÝ," Management Science, INFORMS, vol. 50(12), pages 1615-1623, December.
    8. Leone, Andrew J. & Rock, Steve, 2002. "Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices," Journal of Accounting and Economics, Elsevier, vol. 33(1), pages 43-67, February.
    9. 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.
    10. Tan, Hun-Tong & Yates, J. Frank, 2002. "Financial Budgets and Escalation Effects," Organizational Behavior and Human Decision Processes, Elsevier, vol. 87(2), pages 300-322, March.
    11. Christian M. Ernst, 2003. "The interaction between cost‐management and learning for major surgical procedures – lessons from asymmetric information," Health Economics, John Wiley & Sons, Ltd., vol. 12(3), pages 199-215, March.
    12. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    13. 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.

    More about this item

    Keywords

    Budgeting; Participative budgets; Budgetary participation; Coordination role;
    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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