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 Participative Budgeting and its Effects on Employee Motivation written by Jörg Drischel and published by GRIN Verlag. This book was released on 2003-03-13 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2002 in the subject Business economics - Business Management, Corporate Governance, grade: 64% (England = B+), University of the West of England, Bristol (Bristol Business School - Bachelors Degree Business Administration), language: English, abstract: Accounting is an important aspect of management control. Budgets are unarguably the most obvious form of utilising accounting data to monitor and punish or reward strategic business units and consequently employees, regardless of whether they are managers or workers on the shop floor, according to their performance in relation to budgeted targets. “The budget is a financial plan for implementing the various decisions that management has made” (Drury 1997, p. 8). Participation in the formation process of budgets by those ultimately affected is practised in companies with the aim to generate a better-performing workforce. Empirical evidence on the effects of participative budgeting is ambiguous and the literature is fragmented. In this paper, I shall mainly review research on participative budgeting as well as other issues in budgeting and some critical perspectives on budgeting as a means of management control.

Download or read book Participative Budgeting written by Sally Wright and published by . This book was released on 1993 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Propensity of Managers to Create Budgetary Slack written by Shayuti binti Mohamed Adnan and published by . This book was released on 2005 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Organizational Determinants of Budgetary Influence and Involvement written by Noah P. Barsky and published by Routledge. This book was released on 2013-10-11 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.

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 Honesty in Budgeting written by Christian Daumoser and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Budgetary slack is a heavily researched topic in the field of management accounting, but the heterogeneous nature of prior research blurs our understanding of this important topic. In this paper, we provide a structured overview of research on budgetary slack published in top-tier accounting and business ethics journals and reach the following conclusions: Participative budgeting can create or reduce budgetary slack. Less slack is created under truth-inducing pay schemes compared to slack-inducing schemes. Additionally, slack creation is affected by budget users' risk attitudes and information asymmetry. Information asymmetry increases budgetary slack, but that effect is influenced by multiple factors, including budgetary participation and information systems. Fairness and reputation concerns decrease budgetary slack, but ethics concerns do not. Finally, the analysis revealed that social norms decrease slack and peer influence moderates the effect. We show that research in this field focuses mainly on psychological perspectives to analyse individuals' budget-related behaviour. Experimental research was determined to be the most frequently used research method. An analysis of current experiments shows growing numbers of investigations of budgetary slack as a proxy of honesty in managerial reporting.

Download or read book The Propensity of Managers to Create Budgetary Slack written by Mohan Lal and published by . This book was released on 1992 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Behavioral Management Accounting written by Ahmed Riahi-Belkaoui and published by Bloomsbury Publishing USA. This book was released on 2001-10-30 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself. He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.

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 Participation in the Budgeting Process When It Works and When It Doesn t Classic Reprint written by Peter Brownell and published by Forgotten Books. This book was released on 2017-12-20 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Participation in the Budgeting Process When It Works and When It Doesn't In the area of managerial accounting, one concept which has been studied frequently is the issue of participation in the budgeting process. The idea that lower level members in an organization would get a say in the budget formulation, let alone exert the primary influence, would have been abhorrent to the early disciples of the scientific management doctrine. Yet the concept is possibly the most central element in the modern human relations viewpoint, at least as far as management accounting is concerned. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Sustaining Competitiveness in a Liberalized Economy written by Ruhanita Maelah and published by Cambridge Scholars Publishing. This book was released on 2009-10-02 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Management Accounting Conference 4 was held in August 2007 in Kuala Lumpur to discuss issues pertaining to the role of accounting in liberalized economy. From the conference, it was clear that liberalized economy does impact the direction, nature and practices of accounting. In response to these challenges, accounting must play a proactive and relevant role to sustain the competitiveness of companies in the business environment. Therefore it is the intention of the conference organizers to share the issues, problems and challenges in sustaining competitiveness in liberalized economy with a larger audience through the publication of this book. The book is organized in the following themes:  Cost and Information Management  Performance Measurement  Strategic Alliance The articles included in this book were selected from the papers reviewed and presented at the International Management Accounting Conference 4. The articles were written based on research findings of studies conducted in several countries including Malaysia, New Zealand, Indonesia, UK, India, Saudi Arabia and Botswana. Therefore they are expected to have high academic value, each complete with literature review, methodology, data analysis and references. Even though that is the case, the papers have been carefully chosen and edited for mass readers. This book is suitable for researchers, academicians, graduate students, and practitioners with interest in business, economics and accounting:

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 Gender Budgets Make More Cents written by Debbie Budlender and published by Commonwealth Secretariat. This book was released on 2002 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprises ten papers which document "good practice" in gender budget work from across the globe.

Download or read book Budgeting Basics and Beyond written by Jae K. Shim and published by John Wiley & Sons. This book was released on 2008-12-03 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: If the very thought of budgets pushes your sanity over the limit, then this practical, easy-to-use guide is just what you need. Budgeting Basics and Beyond, Third Edition equips you with an all-in-one resource guaranteed to make the budgeting process easier, less stressful, and more effective. Written by Jae Shim and Joel Siegel, the new edition covers Balanced Scorecard, budgeting for nonprofit organizations, business simulations for executive and management training, and much more!

Download or read book Advances in Management Accounting written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2015-07-20 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 25 of Advances in Management Accounting exemplifies the broad scope of the series by examining a number of key areas of management accounting.