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| Author: | Chalos, P. Haka, S. |
| Title: | Participative budgeting and managerial performance. |
| Journal: | Decision Sciences
1989 : SPRING, VOL. 20:2, p. 334-347 |
| Index terms: | BUDGETING CONTROL SYSTEMS BARGAINING AGENCIES |
| Language: | eng |
| Abstract: | Recent research in budgeting has concentrated on conditions under which participation may or may not be beneficial to the firm. This study examines (in a budget setting) the impact of firm returns of managerial participation, private state information and relative skill. Experimental result show an important improvement in firm and managerial welfare across favorable and unfavorable private state information with budgetary participation. A significant interaction between the type of state information and participation exists for managers but not for firm returns. |
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