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| Author: | Pike, Z. Zanibbi, L. |
| Title: | Behaviour congruence in capital budgeting judgments |
| Journal: | Management Accounting Research
1996 : SEP, VOL. 7:3, p. 305-320 |
| Index terms: | MANAGEMENT ACCOUNTING CAPITAL BUDGETING |
| Language: | eng |
| Abstract: | An experimental exercise was designed in order to provide insight into the behavior congruence of managers in relation to capital budgeting judgments. Behavior congruence was operationalised by adopting judgment consensus measures used in the Human Information Processing literature. A large firm processing natural resources provided the setting for the study. 78 managers, with an average of 20 years of experience with this one company, were the subjects of this experimental exercise. |
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