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| Author: | Fisher, J. Frederickson, J. R. Peffer, S. A. |
| Title: | The effect of information asymmetry on negotiated budgets: an empirical investigation |
| Journal: | Accounting, Organizations and Society
2002 : JAN-MAR, VOL. 27:1, p. 27-43 |
| Index terms: | INFORMATION BUDGET ACCOUNTING |
| Language: | eng |
| Abstract: | This study examines three issues: (1) the effect of information asymmetry on the budget negotiation process, (2) the effect of information asymmetry on budgetary slack when budgets are set through a negotiation process, and (3) whether subordinates consider superiors imposing a budget following a failed negotiation as being low in procedural justice, which in turn causes low subordinate performance. The results suggest that smaller differences in initial negotiation positions do not indicate a higher likelihood of agreement when initial differences are due to differential information symmetry. |
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