Download or read book The Interaction of Peer Influence and Affect on Budgetary Slack written by Xin Geng and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the strong financial incentives embedded in participative budgeting, the creation of budgetary slack is prevalent and constant. Research has shown that peer influence is related to budgetary reporting. However, such an effect is likely to be conditional on other factors. We argue that the effect of peer influence on budgetary slack depends on budget-setters' affect. In an experiment where participants set budgets and work on production tasks, we find that participants create more budgetary slack when their peers appear to create budgetary slack. As expected, the effect of peer influence on budgetary slack is stronger when budget-setters have a positive affective state. We also find that participants' moral judgment and moral obligations are negatively associated with the amount of budgetary slack created.
Download or read book The Influence of Horizontal Equity Self Efficacy and Ethical Position on the Creation of Budgetary Slack written by Ira A. Abdullah and published by . This book was released on 2013 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: The budgeting process plays an important role in organizations' planning and controlling functions. Managers often have incentives to misreport their private information and inaccurately set budget targets so that they are easily achievable. Such inaccuracy in budget targets is referred to as budgetary slack. Prior research documents that managers' decisions to create budgetary slack are influenced by both preferences for wealth and non-pecuniary motivations. The objective of this study is to provide a better understanding of how social preferences such as preferences for horizontal equity, self efficacy perceptions, and ethical position influence managers' budgetary slack creation. The results reveal a significant interaction between horizontal equity (equal and unequal compensation relative to a peer) and self efficacy (poor and good prior performance) on the intention to create budgetary slack. Further, this research provides evidence regarding the impact of ethical position in the relations among perceived fairness, self efficacy, and budgetary slack creation.
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 Impact of Budget Emphasis and Information Asymmetry on the Relationship Between Budgetary Participation and Budgetary Slack written by Alan S. Dunk and published by . This book was released on 1990 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Three way Interaction Between Budget Emphasis Participation and Information Asymmetry Affecting Budgetary Slack written by Chong M. Lau and published by . This book was released on 1997 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advances in Management Accounting written by Chris Akroyd and published by Emerald Group Publishing. This book was released on 2023-01-18 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline.
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2008 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Occupational Therapy Practice Framework Domain and Process written by Aota and published by AOTA Press. This book was released on 2014 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: As occupational therapy celebrates its centennial in 2017, attention returns to the profession's founding belief in the value of therapeutic occupations as a way to remediate illness and maintain health. The founders emphasized the importance of establishing a therapeutic relationship with each client and designing an intervention plan based on the knowledge about a client's context and environment, values, goals, and needs. Using today's lexicon, the profession's founders proposed a vision for the profession that was occupation based, client centered, and evidence based--the vision articulated in the third edition of the Occupational Therapy Practice Framework: Domain and Process. The Framework is a must-have official document from the American Occupational Therapy Association. Intended for occupational therapy practitioners and students, other health care professionals, educators, researchers, payers, and consumers, the Framework summarizes the interrelated constructs that describe occupational therapy practice. In addition to the creation of a new preface to set the tone for the work, this new edition includes the following highlights: a redefinition of the overarching statement describing occupational therapy's domain; a new definition of clients that includes persons, groups, and populations; further delineation of the profession's relationship to organizations; inclusion of activity demands as part of the process; and even more up-to-date analysis and guidance for today's occupational therapy practitioners. Achieving health, well-being, and participation in life through engagement in occupation is the overarching statement that describes the domain and process of occupational therapy in the fullest sense. The Framework can provide the structure and guidance that practitioners can use to meet this important goal.
Download or read book The Dark Side of Organizational Behavior written by Ricky W. Griffin and published by John Wiley & Sons. This book was released on 2004-05-03 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: In one comprehensive collection, The Dark Side of Organizational Behavior provides a framework for understanding the most current thinking on the negative consequences of organizational behavior. Written by experts in the field, the contributors to The Dark Side of Organizational Behavior focus on the causes, processes, and consequences of behaviors in organizations that have a negative effect on the organization and the people in them.
Download or read book The Cambridge Handbook of Workplace Affect written by Liu-Qin Yang and published by Cambridge University Press. This book was released on 2020-07-16 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you struggling to improve a hostile or uncomfortable environment at work, or interested in how such tension can arise? Experts in organizational psychology, management science, social psychology, and communication science show you how to implement interventions and programs to manage workplace emotion. The connection between workplace affect and relevant challenges in our society, such as diversity and technological changes, is undeniable; thus learning to harness that knowledge can revolutionize your performance in tackling workday issues. Applying major theoretical perspectives and research methodologies, this book outlines the concepts of display rules, emotional labor, work motivation, well-being, and discrete emotions. Understanding these ideas will show you how affect can promote team effectiveness, leadership, and conflict resolution. If you require a foundation for understanding workplace affect or a springboard into deeper, more interdisciplinary research, this book presents an integrative approach that is indispensable.
Download or read book Communication Yearbook 14 written by James A. Anderson and published by Routledge. This book was released on 2012-03-22 with total page 729 pages. Available in PDF, EPUB and Kindle. Book excerpt: Communication Yearbook 14, originally published in 1991 delves into research concerned with: audiences - their effect on the mass media and how the mass media effect them; the quality of mass media performance and public opinion; the study of contemporary media from an organization studies approach; the implications of propoganda; the pressure of public opinion; and media agenda setting, among other issues. Commentaries provide refreshing viewpoints to each chapter, enhancing each chapter with complementary, or sometimes competing perspectives. Once again Anderson has brough together an internationally distinguished team of contributors who have created a forum for discussing cutting-edge topics in the field.
Download or read book Technology Toward Business Sustainability written by Bahaaeddin Alareeni and published by Springer Nature. This book was released on with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ask a Manager written by Alison Green and published by Ballantine Books. This book was released on 2018-05-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the creator of the popular website Ask a Manager and New York’s work-advice columnist comes a witty, practical guide to 200 difficult professional conversations—featuring all-new advice! There’s a reason Alison Green has been called “the Dear Abby of the work world.” Ten years as a workplace-advice columnist have taught her that people avoid awkward conversations in the office because they simply don’t know what to say. Thankfully, Green does—and in this incredibly helpful book, she tackles the tough discussions you may need to have during your career. You’ll learn what to say when • coworkers push their work on you—then take credit for it • you accidentally trash-talk someone in an email then hit “reply all” • you’re being micromanaged—or not being managed at all • you catch a colleague in a lie • your boss seems unhappy with your work • your cubemate’s loud speakerphone is making you homicidal • you got drunk at the holiday party Praise for Ask a Manager “A must-read for anyone who works . . . [Alison Green’s] advice boils down to the idea that you should be professional (even when others are not) and that communicating in a straightforward manner with candor and kindness will get you far, no matter where you work.”—Booklist (starred review) “The author’s friendly, warm, no-nonsense writing is a pleasure to read, and her advice can be widely applied to relationships in all areas of readers’ lives. Ideal for anyone new to the job market or new to management, or anyone hoping to improve their work experience.”—Library Journal (starred review) “I am a huge fan of Alison Green’s Ask a Manager column. This book is even better. It teaches us how to deal with many of the most vexing big and little problems in our workplaces—and to do so with grace, confidence, and a sense of humor.”—Robert Sutton, Stanford professor and author of The No Asshole Rule and The Asshole Survival Guide “Ask a Manager is the ultimate playbook for navigating the traditional workforce in a diplomatic but firm way.”—Erin Lowry, author of Broke Millennial: Stop Scraping By and Get Your Financial Life Together
Download or read book Inside Teams written by Richard S. Wellins and published by Jossey-Bass. This book was released on 1996-04-19 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: Team power revealed through real-world examples of success This book gives you a real-world perspective on using teams to reengineer your organization. You'll discover what it takes to achieve aggressive and challenging goals for quality, productivity, and cost-effectiveness. Inside Teams covers: * Using teamwork to redesign core processes * Making teams work in union and non-union facilities * Building teams from the ground up * And more! Go behind the scenes with Colgate-Palmolive, Miller Brewing, Company, Wilson Sporting Goods, and others and prepare your organization for reengineering through teamwork.
Download or read book Investing in the Health and Well Being of Young Adults written by National Research Council and published by National Academies Press. This book was released on 2015-01-27 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: Young adulthood - ages approximately 18 to 26 - is a critical period of development with long-lasting implications for a person's economic security, health and well-being. Young adults are key contributors to the nation's workforce and military services and, since many are parents, to the healthy development of the next generation. Although 'millennials' have received attention in the popular media in recent years, young adults are too rarely treated as a distinct population in policy, programs, and research. Instead, they are often grouped with adolescents or, more often, with all adults. Currently, the nation is experiencing economic restructuring, widening inequality, a rapidly rising ratio of older adults, and an increasingly diverse population. The possible transformative effects of these features make focus on young adults especially important. A systematic approach to understanding and responding to the unique circumstances and needs of today's young adults can help to pave the way to a more productive and equitable tomorrow for young adults in particular and our society at large. Investing in The Health and Well-Being of Young Adults describes what is meant by the term young adulthood, who young adults are, what they are doing, and what they need. This study recommends actions that nonprofit programs and federal, state, and local agencies can take to help young adults make a successful transition from adolescence to adulthood. According to this report, young adults should be considered as a separate group from adolescents and older adults. Investing in The Health and Well-Being of Young Adults makes the case that increased efforts to improve high school and college graduate rates and education and workforce development systems that are more closely tied to high-demand economic sectors will help this age group achieve greater opportunity and success. The report also discusses the health status of young adults and makes recommendations to develop evidence-based practices for young adults for medical and behavioral health, including preventions. What happens during the young adult years has profound implications for the rest of the life course, and the stability and progress of society at large depends on how any cohort of young adults fares as a whole. Investing in The Health and Well-Being of Young Adults will provide a roadmap to improving outcomes for this age group as they transition from adolescence to adulthood.
Download or read book A Theory of Psychological Reactance written by Jack Williams Brehm and published by . This book was released on 1966 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
