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Budgetary biasing in organizations: Theoretical framework and empirical evidence

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  • Lukka, Kari

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  • Lukka, Kari, 1988. "Budgetary biasing in organizations: Theoretical framework and empirical evidence," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 281-301, April.
  • Handle: RePEc:eee:aosoci:v:13:y:1988:i:3:p:281-301
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    Cited by:

    1. Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
    2. repec:ers:journl:v:xx:y:2017:i:3a:p:580-593 is not listed on IDEAS
    3. repec:ers:ijebaa:v:v:y:2017:i:3:p:94-116 is not listed on IDEAS
    4. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
    5. Uzoechi Nwagbara, 2012. "Beyond The Allure Of Budgeting: Assessing The Suitability Of Budget For Organisational Performance In The 21st Century," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 5(1), pages 78-90, June.
    6. repec:aud:audfin:v:16:y:2018:i:149:p:122 is not listed on IDEAS
    7. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 609-622, August.
    8. 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.
    9. Markus Glaser & Florencio Lopez-De-Silanes & Zacharias Sautner, 2013. "Opening the Black Box: Internal Capital Markets and Managerial Power," Journal of Finance, American Finance Association, vol. 68(4), pages 1577-1631, August.
    10. manuela S. Macinati & Marco G. Rizzo & Gianluca D'Agostino, 2014. "Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi," MECOSAN. Menagement e economia sanitaria, FrancoAngeli Editore, vol. 2014(92), pages 55-75.
    11. repec:ers:ijebaa:v:v:y:2017:i:1:p:83-99 is not listed on IDEAS
    12. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
    13. 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.
    14. Langevin, Pascal & Mendoza, Carla, 2013. "How can management control system fairness reduce managers’ unethical behaviours?," European Management Journal, Elsevier, vol. 31(3), pages 209-222.
    15. Löning, Hélène & Besson, M. & Mendoza, Carla, 2008. "Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers," HEC Research Papers Series 897, HEC Paris.
    16. repec:eee:crpeac:v:22:y:2011:i:2:p:183-199 is not listed on IDEAS
    17. Fauré, Bertrand & Rouleau, Linda, 2011. "The strategic competence of accountants and middle managers in budget making," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 167-182, April.
    18. Nikolaos Theriou & Vassilis Aggelidis, 2014. "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-38.
    19. Webb, R. Alan, 2002. "The impact of reputation and variance investigations on the creation of budget slack," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 361-378.
    20. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.

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