Results 241 to 250 of about 127,818 (284)

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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Styles of Online Participation in the Monza Participatory Budgeting

2016 Conference for E-Democracy and Open Government (CeDEM), 2016
Participation is changing over time, thanks to the improvements in the Information and Communication Technologies (ICTs). Traditional online forums and structured discussions are being complemented, often replaced, by a more immediate involvement where people can leave spot opinions, often by simply clicking to agree or disagree.
S. Stortone, F. De Cindio
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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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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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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.
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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Global Civil Society and Budget Participation

2009
The annual Global Civil Society Yearbooks provide an indispensable guide to global civil society or civic participation and action around the world. The 2009 Yearbook explores the framings, strategies and impacts of a range of actors on poverty and its alleviation.
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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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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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