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Discussion of: "Flattening the organization : the effect of organizational reporting structure on budgeting effectiveness"
Young, Richard A. - In: Review of accounting studies 15 (2010) 3, pp. 537-544
Persistent link: https://www.econbiz.de/10008698433
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Flattening the organization : the effect of organizational reporting structure on budgeting effectiveness
Hannan, R. Lynn; Rankin, Frederick W.; Towry, Kristy L. - In: Review of accounting studies 15 (2010) 3, pp. 503-536
Persistent link: https://www.econbiz.de/10008698444
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Centralization versus Delegation in an Experimental Capital Budgeting Setting
Arnold, Markus C.; Gillenkirch, Robert M. - In: BuR - Business Research 4 (2011) 1, pp. 10-30
In an experiment, we model two stylized facts about capital budgeting practice, budgetary slack creation and delegation of decision-making authority. In our setting, under centralization, headquarters announces a budget, the division manager gives a cost report, and headquarters decides on the...
Persistent link: https://www.econbiz.de/10010421356
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Centralization versus Delegation in anExperimental Capital Budgeting Setting
Arnold, Markus C.; Gillenkirch, Robert M. - Verband der Hochschullehrer für Betriebswirtschaft - 2011
In an experiment, we model two stylized facts about capital budgeting practice, budgetary slack creation and delegationof decision-making authority. In our setting, under centralization, headquarters announces a budget, the divisionmanager gives a cost report, and headquarters decides on the...
Persistent link: https://www.econbiz.de/10009005116
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Audits, reputation, and repeated interaction in a capital budgeting setting
Arnold, Markus C.; Schreiber, Dominik - In: European accounting review 22 (2013) 1, pp. 185-213
Persistent link: https://www.econbiz.de/10009745089
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Centralization versus delegation in an experimental capital budgeting setting
Arnold, Markus C.; Gillenkirch, Robert M. - In: Business research 4 (2011) 1, pp. 10-30
Persistent link: https://www.econbiz.de/10009273506
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Centralization Versus Delegation in an Experimental Capital Budgeting Setting
Arnold, Markus C. - 2011
In an experiment, we model two stylized facts about capital budgeting practice, budgetary slack creation and delegation of decision-making authority. In our setting, under centralization, headquarters announces a budget, the division manager gives a cost report, and headquarters decides on the...
Persistent link: https://www.econbiz.de/10013127289