Results 301 to 310 of about 1,877,740 (340)

Communication and Budget Participation

1997
Gathering and communicating information are important managerial tasks. The production manager has superior information and insight in the production sphere, just as the product line manager is in the best position to forecast demand. Product development teams often combine engineering, manufacturing, industrial design, and marketing experts.
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Citizen Participation in Budgeting Theory

Public Administration Review, 2006
Citizen participation in government budgeting processes is a topic that has received attention for many decades. Despite prescriptive exhortations to cities, research in this area has significant limitations. We identify four elements that are believed to influence the participation process. The variables within each element have received attention in
Carol Ebdon, Aimee L Franklin
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Participation, Slack, and Budget-Based Performance Evaluation

Journal of Accounting Research, 1991
In this paper we discuss a class of budget-based performance evaluation schemes with the desirable feature that they induce an informed manager to set unbiased standards. We show that these schemes are frequently optimal incentive contracts in the presence of moral hazard, and we find that they retain their incentive properties in the presence of ...
Kirby, Alison J., Reichelstein, Stefan, Sen, Pradyot K., Paik, Tae-Young   +3 more
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Risk Preferences in Participative Budgeting.

The Accounting Review, 1992
Abstract Examines participative budgeting in the context of the psychology of risk. Theoretical background on risk preferences; Empirical evidence of domain-specific risk preferences; Study design; Dispositional risk attitude measurement; Preference ratings of risk-averse versus risk-taking groups; Limitations of the study.
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Agency Theory and Participative Budgeting Experiments

Journal of Management Accounting Research, 2009
ABSTRACT: A series of participative budgeting experiments has examined the effect of incentive structures and/or information environments on employees' reporting and production decisions. We analyze the previous experiments in terms of the insights they offer regarding agency theory.
Jason L. Brown, John H. Evans, Donald V. Moser   +2 more
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Local Budgeting and Public Participation

State and Local Government Review, 2011
This paper examines the political, economic, and institutional variables associated with the presence of state laws that mandate the use of public input in local budgeting. The results show that political and institutional variables can help explain the presence of such laws, but the relationships between variables of interest shift depending on ...
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The Influence of Budget Transparency and Public Participation on The Effectiveness of Budget Management Policies

International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM)
This study aims to investigate the effect of budget transparency and public participation on the effectiveness of budget management policies in Palopo City, with the hope that the findings will provide insights that can be used to strengthen public financial management practices in other similar areas. This research method uses a quantitative method by
Nurhalisa, Siti, Rismawati, Abid Ramadhan   +2 more
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Public Participation in Budgeting: The New Path of Budget Reform in Thailand

International Journal of Public Administration, 2016
ABSTRACTThe purposes of this article are three fold. First is to explore the status of public participation budgeting in central, regional, and local administrative levels of Thailand. Second is to develop a model of public participation budgeting that fits with the contexts of each level.
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Perceptions and Attitudes of Different User-groups to the Role of the Budget, Budget Pressure and Budget Participation

Accounting and Business Research, 1992
Abstract This paper examines the perceptions and attitudes of three distinct user-groups to three important budget-related issues. The three user-groups are: accountants, senior non-financial managers and first line managers, each of which has direct contact with budget data in their normal work.
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The Rhetoric and Reality of Budget Participation

2012
In recent years, the business literature has heralded the rise of the team-based, network-centered adaptive organisation as a response to dynamic competitive market forces and emerging technology. Corporate budgeting presents a salient context in which to study managerial networks because it is a routine, widely used, high-profile process that ...
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