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An Analysis Of Managerial Biasing: Evidence From A Company'S Budgeting Process

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  • E. A. Lowe
  • R. W. Shaw

Abstract

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Suggested Citation

  • E. A. Lowe & R. W. Shaw, 1968. "An Analysis Of Managerial Biasing: Evidence From A Company'S Budgeting Process," Journal of Management Studies, Wiley Blackwell, vol. 5(3), pages 304-315, October.
    • Handle: RePEc:bla:jomstd:v:5:y:1968:i:3:p:304-315
    DOI: 10.1111/j.1467-6486.1968.tb00990.x
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    Cited by:

    1. Isabelle Gignon-Marconnet & Gwenaëlle Nogatchewsky, 2003. "Management Des Fournisseurs Partenaires : A Quoi Servent Les Accords Inter-Entreprises ? Un Parallele Avec Les Roles Des Budgets," Post-Print halshs-00582780, HAL.
    2. Pamela R. Murphy & Michael Wynes & Till‐Arne Hahn & Patricia G. Devine, 2020. "Why Are People Honest? Internal and External Motivations to Report Honestly†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 945-981, June.
    3. Ahmed Belkaoui, 1985. "Slack budgeting, information distortion and self†esteem," Contemporary Accounting Research, John Wiley & Sons, vol. 2(1), pages 111-123, September.
    4. Tuan Zainun Tuan Mat* & Nur Shahirah Adilah Mohd Sairazi & Fadzlina Mohd Fahmi & Sharifah Nazatul Faiza Syed Mustapha Nazri & Sharina Tajul Urus, 2018. "Determinants of Budgetary Slack Creation: A Study in Malaysian Local Authorities," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 1040-1050:5.
    5. repec:arp:tjssrr:2019:p:173-183 is not listed on IDEAS
    6. R. Lynn Hannan & Frederick W. Rankin & Kristy L. Towry, 2006. "The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 885-918, December.
    7. Chandana Rathnasiri Hewege, 2012. "A Critique of the Mainstream Management Control Theory and the Way Forward," SAGE Open, , vol. 2(4), pages 21582440124, December.
    8. Arnold, Markus & Artz, Martin, 2019. "The use of a single budget or separate budgets for planning and performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 50-67.
    9. Robert Simons, 1988. "Analysis of the organizational characteristics related to tight budget goals," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 267-283, September.
    10. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.

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