search query: @author Chen, Q. / total: 7
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| Author: | Chen, Q. |
| Title: | Cooperation in the budgeting process |
| Journal: | Journal of Accounting Research
2003 : DEC, VOL. 41:5, p. 775-796 |
| Index terms: | Budgeting Co-operation Interdependency |
| Language: | eng |
| Abstract: | The role of cooperation is analysed between company divisions in the budgeting process. A setting in which cooperation is a necessary condition for information sharing among division managers, which in turn benefits the principal is studied. The results reported in this paper can help reconcile the differing views between practitioners and academic researchers on the desirability of cooperation in the budgeting process. |
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