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| Author: | Fisher, J.G. Frederickson, J.R. Peffer, S.A. |
| Title: | Budget negotiations in multi-period settings |
| Journal: | Accounting, Organizations and Society
2006 : AUG, VOL. 31:6, p. 511-528 |
| Index terms: | budgeting negotiation |
| Language: | eng |
| Abstract: | Budgets are typically set through a repeated negotiation (hereafter as: negt./negts.) process, often between the same superiour/s and subordinate/s (as: sups. and subs). This paper examines the effect of an expectation of future budget negts. with the same individual on current period negt. strategies and outcomes (here as: strs. and o-coms). The results indicate that sups. and subs. expecting future budget negts. act more co-operatively. This paper is also focused on a multi-period setting with repeated budget negts. btw. the same individuals. Examined is the pattern of negt. outcomes across periods to assess the effect of prior budget outcomes on current period negt. strs. and o-coms. It is shown that in this setting, sups. and subs. react to negt. strs. and o-coms. from prior periods in predictable ways. |
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