The extensive literature on participative budgeting has paid little attention to the interaction among managers as they discuss and resolve budget-related issues. This study employs goal interdependence theory to explore the impact of team dynamics on budgeting. How managers believe their goals...

An experimental exercise was designed in order to provide insight into the behaviour congruence of managers in relation to capital budgeting judgements. Behaviour congruence was operationalised by adopting judgement consensus measures used in the Human Information Processing literature. A large...

This study investigates whether participation in goal-setting within performance measurement and evaluation processes affects goal commitment and if so, whether the effect is mediated by procedural fairness and interpersonal trust. Using a sample of 54 managers within a UK financial services...

This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that IC disclosure is positively associated with audit committee characteristics of size and frequency of meetings, and...

In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the...

This paper questions the view, that underlies much of the literature on the management of new technology, which applauds companies that strive to be at the forefront of new technology for its own sake. With particular reference to the polymer processing industry, but with implications for all...