Brink, Alisa G.; Coats, Jennifer C.; Rankin, Frederick W. - In: Journal of Accounting Literature 41 (2018) 1, pp. 89-105
Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants,...