Results 11 to 20 of about 15,839 (293)
Variance analysis and linear contracts in agencies with distorted performance measures [PDF]
, 2007 This paper investigates the role of variance analysis procedures in aligning objectives under the condition of distorted performance measurement. A riskneutral agency with linear contracts is analyzed, whereby the agent receives postcontract, pre ...
Budde, Jörg
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Truces (re)construction at the boundaries of budgeting routines [PDF]
RAUSP Management Journal, 2023 Purpose – This study aims to contribute to routine dynamics literature and organization process practices. The main objective is to identify different ways organizational members (re)construct truces at the boundaries of budgeting routines where (re ...
Samantha Luiza de Souza Broman +1 more
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RAM. Revista de Administração Mackenzie, 2023 Resumo Objetivo: Analisar os efeitos da resiliência psicológica e das atitudes gerenciais (envolvimento no trabalho e comprometimento com as metas orçamentárias) na relação entre participação orçamentária e desempenho gerencial.
Jonas A. S. Grodt +4 more
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Pengaruh Keadilan Prosedural Terhadap Penganggaran Partisipatif Melalui Komitmen Organisasi
Jurnal Ekonomi dan Bisnis, 2016 This study aims to examine: (1) the influence of procedural fairness to participative budgeting; and (2) the influence of procedural fairness to participative budgeting through organization commitment.The purpose of descriptive research method used in ...
Andry Arifian Rachman
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Solidifying system of democracy in the Central and Eastern European new EU members [PDF]
, 2010 The paper examines the requirements of an effective and legitimized democratic political system in the process of transition. The analysis and the conclusions are based on the Hungarian experience, which can carefully be applied to all Central and ...
Goetz K. +9 more
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International Journal of Academe and Industry Research, 2023 Budgets are important for owners and management in planning, controlling and serving as the basis for measuring performance. In the budgeting process, management often acts unethically, such as making budgetary slack and manipulating data.
Vega Febryandoko, Yenni Carolina
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Values of Good, Truth, and Love in Participatory Budgeting in Poland
Institutiones Administrationis, 2021 Literature suggests that government instruments, rooted in the traditional modernist representative democracy, do not effectively protect the common good due to the moral hazard problem, and as a solution, it proposes citizen participation. However, just
Urszula K. Zawadzka-Pąk
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Participative Budgeting, Employee Motivation and Budgetary Slack in Private Sector in Indonesia
Jurnal ASET (Akuntansi Riset), 2020 This research was conducted to evaluate and analyze budgeting practices in the private sector, especially in the banking sector. This study analyzes the relationship between employee involvement in the budgeting process and budgetary slack practices ...
Yenni Carolina
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Management control in the transfer pricing tax compliant multinational enterprise [PDF]
, 2008 This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Cools, M., Emmanuel, C., Jorissen, A.
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Democracy, governmentality and transparency:Participatory budgeting in action [PDF]
, 2016 This paper examines initiatives in participatory budgeting (PB) in a city in the UK, a country which is a slow adopter of PB. While there are UK initiatives on PB, these are developmental.
Brun-Martos, Maria Isabel +1 more
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