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Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness”

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  • Richard A. Young

    (The Ohio State University)

Abstract

This paper is a discussion of Hannan et al. (Rev Account Stud, 2010), wherein subordinate-participants are endowed with private information, and superior-participants can potentially affect budget requests through their ability to reject them. Their findings are of interest to research on both the design of budgeting systems and span of control. I discuss the relevance of HRT to these literatures and comment on their implementation and experimental design. Also, I offer suggestions for future research, one of which is to explicitly introduce monitoring into experiments on span of control.

Suggested Citation

  • Richard A. Young, 2010. "Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness”," Review of Accounting Studies, Springer, vol. 15(3), pages 537-544, September.
    • Handle: RePEc:spr:reaccs:v:15:y:2010:i:3:d:10.1007_s11142-010-9122-7
    DOI: 10.1007/s11142-010-9122-7
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    JEL classification:

    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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