Download or read book Budgeting and the Propensity to Create Budgetary Slack written by Kenneth A. Merchant and published by . This book was released on 1983 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participative Budgeting and Managers Propensity to Create Budgetary Slack written by Janelle Large and published by . This book was released on 1997 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Budgetary Slack and Performance Under Participative Budgeting written by Vidya Nidhi Awasthi and published by . This book was released on 1988 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook of Organizational Politics written by Eran Vigoda-Gadot and published by Edward Elgar Publishing. This book was released on 2016-03-25 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Organizational Politics offers a broad perspective on the intriguing phenomena of power, influence and politics in the modern workplace; their meaning for individuals, groups and other organizational stakeholders; and their effect on organizational outcomes and performances. Comprising entirely of new chapters and insights, this second edition revisits the theory on organizational politics (OP) and examines its progress and changes in emphasis in recent years. This timely and informative book provides a comprehensive set of state-of-the-art studies on workplace politics based on experiences from around the world. The contributors highlight topics such as political skills, political will, politics and leadership, compensations, politics and performance, and politics and the learning climate. Students and scholars will benefit from the up-to-date collection of studies in the field of OP. This Handbook will also be of interest to practitioners and managers from public and private sectors looking for better explanations of internal processes in business.
Download or read book Impression Management in the Organization written by Robert A. Giacalone and published by Psychology Press. This book was released on 2013-04-15 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Impression management theory has been popular in sociology and social psychology for many years. This volume offers the first comprehensive application of impression management theory to organizational settings. Researchers and practitioners in organizational settings have recently been using this theory as an explanatory model to focus on the roles and identities that "social actors" utilize in interpersonal situations. The theory of impression management provides a framework for the techniques and strategies people use in order to look good as well as the excuses and justifications they employ to avoid looking bad.
Download or read book The Effects of Accountability and Type of Budget Agreement on the Economic Consequences of Budget Negotiation written by Michele Kin Choo Leong and published by . This book was released on 2012 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis uses a laboratory experiment to further our understanding of the complex interactions involved in the budgetary process. As such it aims to enrich and enhance the budgetary control literature. In a setting where budgets are negotiated, several aspects of both budgetary slack and task performance were investigated. Firstly, information availability (private or public) and accountability pressure (present or absent) were manipulated to examine the effect of accountability pressure on budgetary slack. In addition, the mediating role of subordinates perceived levels of honesty on the relationship between accountability pressure and budgetary slack was investigated. Secondly, information availability (private or public) and type of budget agreement (negotiated or superior-imposed) were manipulated in an examination of task performance. The analysis was expanded to include the effects of two mediating variables, (level of frustration and budget commitment), on task performance. Analysis of variance (ANOVA) and path analysis techniques were used to test the various hypotheses developed in this thesis with the results generally supporting the hypotheses. Specifically, the results suggest that accountability pressure can be used as an effective monitoring control to mitigate subordinates propensity to create budgetary slack. It was found that, where performance information is not shared between subordinates and superiors (i.e., information is private) budgetary slack is (lowest) highest when accountability pressure is (present) absent. The results further reveal that accountability pressure is positively associated with subordinates levels of honesty, which in turn is negatively associated with budgetary slack. In addition the type of budget agreement was found to have an influence on subordinates task performance. The results suggest that budgets ending in agreement (i.e. negotiated budgets) assist in reducing subordinates levels of frustration, which enhances their commitment to achieving targeted performance. The findings of this thesis have important theoretical and practical implications for budgetary control. In terms of theoretical implications, this thesis reveals the conditions under which budgetary slack can occur and the means by which budgetary slack may be controlled. Consequently, this thesis enriches the accounting literature in the area of budgetary control, and provides a starting point for further theoretical developments. With respect to practical implications, the thesis suggests that when designing a budgeting system, designers need to consider the attitude and affective reactions of the budgetary participants. Specifically, the results suggest, organizations need to develop a budget negotiation process culture which encourages honest reporting and information-sharing attitudes by subordinates.
Download or read book Beyond Budgeting written by Jeremy Hope and published by Harvard Business Press. This book was released on 2003 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: The annual budgeting process is a trap. Pressured by fixed targets and performance incentives, managers focus on making the numbers instead of making a difference, meeting set goals instead of maximizing potential. With their compensation at stake, managers often resort to deceitful-even unethical-behavior. In the end, everybody loses-the employee, the company, and ultimately the customer. Now, finance experts Jeremy Hope and Robin Fraser reveal the results of an intensive study aimed at fixing the broken budgeting process. They argue that companies must abandon traditional budgeting contracts in favor of a radical new model that links performance measurement to evolving competitive benchmarks-and shifts the firm's focus from controlling employee behavior to delivering customer value. The Beyond Budgeting model is built on the best practices of companies that have successfully revised their centralized planning and budgeting processes. It combines a leadership vision that devolves more authority to operating managers and a finance vision that enables fast decision making through appropriate tools and accessible information. Through vivid examples, Hope and Fraser illustrate how companies can implement these shared visions-and the long-term benefits that accrue from embracing them. Offering a compelling case for breaking free from the budgeting trap, this book paves the way toward making organizations better places to work for, invest in, and do business with.
Download or read book Advances in Management Accounting written by John Y. Lee and published by Emerald Group Publishing. This book was released on 2011-02-14 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Features articles on a call for future research on management accounting service quality; budget ratcheting and performance; effect of trust-in-superior and trustfulness on budgetary slack; relationship between purposes of budget use and budgetary slack; strategic budgeting in public schools; and, more.
Download or read book Determinants and Consequences of the Use of Budgets written by Stefan Hofmann and published by LIT Verlag Münster. This book was released on 2007 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The alteration of the business environment has heightened the role of management accounting and control systems (MACS). Not only the design of MACS has gained increased relevance but also the ways in which MACS are used. Based upon empirical data from 69 German manufacturing companies of different industries testing the developed research model, the evidence reinforces the knowledge concerning budgets and their use and essentially bridges the gap in understanding the relationship between budgeting and strategy by revealing the positive effects formal MACS perform. This book is important reading for graduate students of business administration and executives with focus on budgeting management accounting and strategic management.
Download or read book Readings in Accounting for Management Control written by David Otley and Kenneth Merchant Clive Emmanuel and published by Springer. This book was released on 2013-12-19 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management Accounting and Control Systems written by Norman B. Macintosh and published by John Wiley & Sons. This book was released on 2010-09-21 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers
Download or read book Review of Management Accounting Research written by Magdy G. Abdel-Kader and published by Springer. This book was released on 2011-10-26 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.
Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2006-12-08 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope
Download or read book Management Control Systems written by Kenneth A. Merchant and published by Pearson Education. This book was released on 2007 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt: With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.
Download or read book Multinationals and Global Consumers written by T. Chan and published by Springer. This book was released on 2013-11-14 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: International business (IB) research on Asian firms is on the rise, challenging conventional theories and providing opportunities for IB researchers to address several paradoxical issues such as ownership advantage and risk-returns. The book focuses on IB research in Asia and addresses some of these problems in several keys areas of IB research.
Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2021-01-20 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.
Download or read book The Future of Management Control is Fair written by Sven Olaf Schmitz and published by Springer Nature. This book was released on 2020-08-13 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of Management Control Systems (MCS) in the context of financial institutions should be reconsidered with regards to their ability to improve organizational justice perceptions. Promoting organizational justice can help banks to build significantly more trust and influence employees’ behaviors in the best interest of the organization. Especially the design of Beyond Budgeting as a MCS that emphasizes social control mechanisms and facilitates autonomous working appears to be a promising concept for the design of future MCS in the context of financial institutions.
