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Participation, Slack, And Budget-Based Performance Evaluation

Author

Listed:
  • KIRBY, AJ
  • REICHELSTEIN, S
  • SEN, PK
  • PAIK, TY

Abstract

No abstract is available for this item.

Suggested Citation

  • Kirby, Aj & Reichelstein, S & Sen, Pk & Paik, Ty, 1991. "Participation, Slack, And Budget-Based Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 109-128.
    • Handle: RePEc:bla:joares:v:29:y:1991:i:1:p:109-128
    DOI: http://hdl.handle.net/10.2307/2491031
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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. V. G. Narayanan, 2003. "Activity‐Based Pricing in a Monopoly," Journal of Accounting Research, Wiley Blackwell, vol. 41(3), pages 473-502, June.
    4. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
    5. Peter Bogetoft, 2000. "DEA and Activity Planning under Asymmetric Information," Journal of Productivity Analysis, Springer, vol. 13(1), pages 7-48, 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. 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.
    9. Dirk Beyer, 2018. "A matrix approach to valuation and performance measurement based on accounting information considering different financing policies," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 37-61, March.
    10. Jörg Beißel & Volker Bilgram, 2003. "Implementierung erfolgsorientierter Entlohnungssysteme — Ein Praxisbeispiel bei der Vergabe von Planungsleistungen im Baugewerbe," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 315-335, May.
    11. 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.
    12. Tae-Young Paik & Pradyot K. Sen, 1995. "Project Evaluation and Control in Decentralized Firms: Is Capital Rationing Always Optimal?," Management Science, INFORMS, vol. 41(8), pages 1404-1414, August.
    13. Larrauri, Iván M. Lucich, 2012. "Incentive scheme based on investment plan compliance for public water utilities in Peru," UFZ Discussion Papers 02/2012, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
    14. Davila, Tony & Wouters, Marc, 2005. "Managing budget emphasis through the explicit design of conditional budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 587-608.
    15. 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.
    16. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
    17. 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.
    18. 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.
    19. Ulf Schiller, 2001. "Vom Nutzen (un-)informierter Agenten: Eine informationsökonomische Betrachtung des Controllings," Schmalenbach Journal of Business Research, Springer, vol. 53(1), pages 3-19, February.

    More about this item

    Keywords

    Performance evaluation; Budgetary participation; Financial slack; Budget-based performance evaluation;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M5 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure

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