confirm the superior's prior belief. We refer to this as sunflower management and examine its effects on capital budgeting …

бюджетные показатели.English Abstract: The contributors introduce the concept of budget reliability and budget strain as … criteria for assessment of the enterprise budget quality. They also propose technique to predict the budget strain value for … conclusion about budget reliability. Then stakeholders can select the best budget when they examine the budget figures …

legislature and the general public (Budget Transparency). Using data from 49 countries covered in both the OECD/World Bank (2007 …

budget officers consider the policy’s efficiency and assess its budget amount; however, the adequate performance of their … experiment, respondents assessed a budget amount for the next year for a hypothetical environmental policy, under one of the …-framing nudge, and (D) future outcome information with a social-comparison nudge. The experimental results show that the budget …

more than those of their peers, they will seek excess budgets and expenditures. Fortunately, budget authorities can infer …

While for quite a long time the budget was considered a crucial management tool, it has always been subject to … budgeting has addressed a bad management style and not the technique itself. Then an example is given of how budgeting can be … that are often found in budgeting practice because of bad management, not because of the budgets themselves …

Business executives and academics frequently criticize budget-based compensation plans as providing incentives for … allocate scarce resources, or providing information about co-workers - reduces budget slack and increases subordinate … both resource allocation and performance evaluation not only eliminates budget slack but also increases subordinates …