Results 241 to 250 of about 15,839 (293)

Participation citoyenne et budgets locaux

Gestion & Finances Publiques, 2022
non ; oui ; non-recherche ...
Gourbier, Leonard, Moysan, Émilie
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Budgeting structures and citizen participation

Journal of Public Budgeting, Accounting & Financial Management, 2002
This paper reviews the literature concerning when and in what way citizen participation can have an impact on budgeting. The first part of the paper conceptualizes, through the literature, five budgeting models, each having both problems and solutions for citizen involvement.
Gerald Miller, Lyn Evers
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Antecedents of participative budgeting

Accounting, Organizations and Society, 1998
Abstract This paper has four purposes. First, it analyzes 47 published studies on participative budgeting. Almost all of these studies focus on the effects of participative budgeting and not on its causal antecedents. Second, to provide insight into these antecedents, we report the results of a survey which identifies reasons why managers participate
J.F. Shields, M.D. Shields
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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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Equilibria in Budget Participation

Journal of Accounting Research, 1980
The objective of this paper is to extend principal-agency analysis to a problem which behavioral researchers in accounting have been studying for quite some time-the participation of managers in the budgeting process. My objective is to model the relationship between the principal (called the owner) and the agent (called the manager) so as to provide a
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A Theory of Participative Budgeting

The Accounting Review, 2013
ABSTRACT This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. In both budgeting regimes, private information is communicated vertically between a principal and a manager.
Mirko S. Heinle, Nicholas Ross, Richard E. Saouma   +2 more
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Participative Budgeting and Managerial Performance*

Decision Sciences, 1989
ABSTRACTRecent analytical and empirical research in budgeting has focused on conditions under which participation may or may not prove beneficial to the firm. The present study seeks to examine (in a budget setting) the impact on firm returns of managerial participation, private state information, and relative skill.
Peter Chalos, Susan Haka
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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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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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Participative Budgeting: For and Against1

Controlling und Management, 2003
The organizational behavioral ramifications of management accounting and information systems have come under the scrutiny of both practitioners and academics in this field for some time now. Some evidence is surfacing to suggest that accounting systems have been creating effects within organizations we had not bargained for.
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