IDEAS home Printed from https://ideas.repec.org/r/eee/aosoci/v27y2002i4-5p361-378.html
   My bibliography  Save this item

The impact of reputation and variance investigations on the creation of budget slack

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 522-548, July.
  2. 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.
  3. Victor S. Maas & Marcel Van Rinsum, 2013. "How Control System Design Influences Performance Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1159-1186, December.
  4. Naranjo Gil, David & Rodríguez Rivero, Edilberto J. & Rabazo Martín, Aurora E., 2017. "Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 73-81.
  5. Chen, Clara Xiaoling & Rennekamp, Kristina M. & Zhou, Flora H., 2015. "The effects of forecast type and performance-based incentives on the quality of management forecasts," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 8-18.
  6. Leonard Lira & Frances Edwards, 2022. "Police Budgeting: Using Overtime as a Management Tool," Public Organization Review, Springer, vol. 22(2), pages 437-453, June.
  7. Shujun Ding & Philip Beaulieu, 2011. "The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1223-1247, December.
  8. Paolo Candio, 2023. "On the role of cost-effectiveness in accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 215-225.
  9. Shana Clor-Proell & Steven Kaplan & Chad Proell, 2015. "The Impact of Budget Goal Difficulty and Promotion Availability on Employee Fraud," Journal of Business Ethics, Springer, vol. 131(4), pages 773-790, November.
  10. Schreck, Philipp, 2015. "Honesty in managerial reporting: How competition affects the benefits and costs of lying," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 177-188.
  11. 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.
  12. Brink, Alisa G. & Coats, Jennifer C. & Rankin, Frederick W., 2018. "Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 89-105.
  13. Giuseppe Modarelli, 2021. "Accounting and the budget negotiation process: The case of the Holy Shroud Exposition (1931) during a period of austerity," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-53.
  14. 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.
  15. Howard M. Armitage & Dorian Lane & Alan Webb, 2020. "Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 205-240, September.
  16. Arnold, Markus C. & Artz, Martin, 2015. "Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 61-77.
  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. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
  19. Clara Xiaoling Chen & Tatiana Sandino, 2012. "Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft," Journal of Accounting Research, Wiley Blackwell, vol. 50(4), pages 967-1000, September.
  20. Thomas Liessem & Ivo Schedlinsky & Anja Schwering & Friedrich Sommer, 2015. "Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 81-94, April.
  21. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
  22. Huang, Cheng-Li & Chen, Mien-Ling, 2009. "Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 73-84.
  23. 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.
  24. Benito, Bernardino & Guillamón, María-Dolores & Ríos, Ana-María & Bastida, Francisco, 2018. "Can salaries and re-election prevent political corruption? An empirical evidence," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 19-27.
  25. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
  26. 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.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.