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Vertical information sharing in the budgeting process

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  • Parker, Robert J.
  • Kyj, Larissa

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  • 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.
    • Handle: RePEc:eee:aosoci:v:31:y:2006:i:1:p:27-45
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    References listed on IDEAS

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    1. Brownell, Peter & Dunk, Alan S., 1991. "Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 693-703.
    2. Ferris, Kenneth R., 1981. "Organizational commitment and performance in a professional accounting firm," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 317-325, October.
    3. Mia, Lokman, 1989. "The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 347-357, July.
    4. Nace Magner & Robert Welker & Terry Campbell, 1996. "Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework," Accounting and Business Research, Taylor & Francis Journals, vol. 27(1), pages 41-50.
    5. 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.
    6. Baiman, S & Evans, Jh, 1983. "Pre-Decision Information And Participative Management Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 371-395.
    7. Penno, M, 1984. "Asymmetry Of Pre-Decision Information And Managerial Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 177-191.
    8. Christensen, J, 1982. "The Determination Of Performance Standards And Participation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 589-603.
    9. Mia, Lokman, 1988. "Managerial attitude, motivation and the effectiveness of budget participation," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 465-475, August.
    10. Libby, Theresa, 1999. "The influence of voice and explanation on performance in a participative budgeting setting," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 125-137, April.
    11. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    12. Brownell, P & Hirst, M, 1986. "Reliance On Accounting Information, Budgetary Participation, And Task Uncertainty - Tests Of A 3-Way Interaction," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 241-249.
    13. Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
    14. Waller, William S., 1988. "Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 87-98, January.
    15. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    16. Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
    17. Jackson, Susan E. & Schuler, Randall S., 1985. "A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings," Organizational Behavior and Human Decision Processes, Elsevier, vol. 36(1), pages 16-78, August.
    18. Ferris, Kenneth R. & Larcker, David F., 1983. "Explanatory variables of auditor performance in a large public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 8(1), pages 1-11, February.
    19. Kanodia, C, 1993. "Participative Budgets As Coordination And Motivational Devices," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 172-189.
    20. Chenhall, Robert H. & Brownell, Peter, 1988. "The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 225-233, April.
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