Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...

Because of the increasing importance of effective and productive management of public organizations, budgetary slack is started to be seen as an important problem for public organizations. In order to contribute the solution of this problem, the current study investigates the effects of...

This study examines the role of group value element of procedural fairness in explaining how individuals take into account fairness conditions in making judgment regarding budgeting process. Furthermore, the study extends prior research in procedural fairness by observing the individual behavior...

The Impact of MCS on Organizational Justice and Respective Outcomes -- Interrelation between MCS Design, Organizational Justice, Trust and Employees’ Behaviour -- Beyond Budgeting’s Impact on Organizational Justice, Trust and Behaviour -- Implications for the Future Design of MCS in...

Anja Schwering identifiziert auf Basis einer umfassenden Analyse der bestehenden Literatur ökonomische und verhaltenswissenschaftliche Erklärungsansätze der Ehrlichkeit in der Budgetierung. Darüber hinaus gewinnt die Autorin mittels einer experimentellen Untersuchung neue Erkenntnisse zum...