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| Author: | Parker, R.J. Kyj, L. |
| Title: | Vertical information sharing in the budgeting process |
| Journal: | Accounting, Organizations and Society
2006 : JAN, VOL. 31:1, p. 27-45 |
| Index terms: | finance budgeting information models |
| Language: | eng |
| Abstract: | In this study, a model of vertical information (here as: info.) sharing (as: i-shrg.) btw. superiour (as: super.) and subordinate (as: subor.) in the budgeting process is developed. Upward i-shrg. involves the revelation of private info. by subor. to super. Downward info. exchanges from super. to subor. are also examined by including role ambiguity in the model. It is suggested by survey results that vertical i-shrg. is an important intervening variable in understanding the performance effects of budget participation and organizational commitment. |
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