haku: @author Fisher, J. / yhteensä: 19
viite: 9 / 19
| Tekijä: | Fisher, J. |
| Otsikko: | Budgeting: an experimental investigation of the effects of negotiation |
| Lehti: | Accounting Review
2000 : JAN, VOL. 75:1, p. 93-114 |
| Asiasana: | BUDGETING RESEARCH NEGOTIATION |
| Kieli: | eng |
| Tiivistelmä: | Despite the common use of negotiations to set budgets in practice, accounting research has focused primarily on budgets set unilaterally by subordinates, while goal-setting research in management has focused primarily on budgets set unilaterally be superiors. In addition, budgeting research in accounting has focused almost exclusively on the planning aspects of budgets to the exclusion of their motivational aspects. |
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