haku: @author Fisher, J. G. / yhteensä: 2
viite: 1 / 2
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| Tekijä: | Fisher, J. G. |
| Otsikko: | Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance |
| Lehti: | Accounting Review
2002 : OCT, VOL. 77:4, p. 847-866 |
| Asiasana: | BUDGETING PERFORMANCE APPRAISAL RESOURCE ALLOCATION INFORMATION |
| Kieli: | eng |
| Tiivistelmä: | Business executives and academics frequently criticize budget-based compensation plans as providing incentives for subordinates to build slack into proposed budgets. In this paper, the authors examine whether either of two practices-using budgets to allocate scarce resources, or providing information about co-workers-reduces budget slack and increases subordinate performance when organizations use budgets for performance evaluation. The results from the authors' experiment show that using budgets for both resource allocation and performance evaluation not only eliminates budget slack, but also increases subordinates' effort and task performance. The authors' results also suggest that the firm can increase subordinates' incentives to provide more accurate budgets by designing the internal information system. |
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