Budget negotiations in multi-period settings

Accounting, Organizations and Society - Tập 31 - Trang 511-528 - 2006
Joseph G. Fisher1, James R. Frederickson2, Sean A. Peffer3
1Department of Accounting, Kelley School of Business, Indiana University, Bloomington, IN 47405, USA
2Melbourne Business School, The University of Melbourne, Carlton, VIC 3053, Australia
3Von Allmen School of Accountancy, Gatton College of Business and Economics, University of Kentucky, Lexington, KY 40506-0034, USA

Tài liệu tham khảo

Agresti, 1986 Anthony, 2001 Atkinson, 2001 Axelrod, 1990 Bazerman, 1998 Benton, 1972, Effects of extremity of offers and concession rate on the outcomes of bargaining, Journal of Personality and Social Psychology, 24, 73, 10.1037/h0033368 Ben-Yoav, 1984, Resistance to yielding and the expectation of cooperative future interaction in negotiation, Journal of Experimental Social Psychology, 20, 323, 10.1016/0022-1031(84)90029-5 Ben-Yoav, 1984, Accountability to constituents: A two-edged sword, Organizational Behavior and Human Performance, 34, 282, 10.1016/0030-5073(84)90040-0 Chandra, 1993, The behavioral aspects of budgeting Chow, 1983, The effects of job standard tightness and compensation scheme on performance: An exploration of linkages, The Accounting Review, 58, 667 Chow, 1991, The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment, Accounting, Organizations and Society, 47, 10.1016/0361-3682(91)90032-A Chow, 1988, Participative budgeting: Effects of a truth-inducing pay scheme and information asymmetry on slack and performance, The Accounting Review, 111 Crystal, 1993, Budgets and performance compensation Demski, 1978, Economic incentives in budgetary control systems, The Accounting Review, 53, 336 Dillard, 1990, Compensation schemes, skill level, and task performance: An experimental examination, Decision Sciences, 21, 121, 10.1111/j.1540-5915.1990.tb00320.x Fisher, 2000, The budgeting process: An experimental investigation of the effects of negotiation, The Accounting Review, 75, 93, 10.2308/accr.2000.75.1.93 Fisher, 2002, The effect of information asymmetry on negotiated budgets: An empirical investigation, Accounting, Organizations and Society, 27, 27, 10.1016/S0361-3682(01)00046-0 Frederickson, 1992, Relative performance information: The effects of common uncertainty and contract type on agent effort, The Accounting Review, 67, 647 Frederickson, 1998, The effects of performance cues, subordinate susceptibility to social influences, and the nature of the subordinate’s private information on budgetary slack, Advances in Accounting, 14, 89 Frederickson, 2005, Carrot or stick? Contract frame and use of decision-influencing information in a principal-agent setting, Journal of Accounting Research, 709, 10.1111/j.1475-679X.2005.00187.x Greenhalgh, 1999, Managing conflict Henderson, 2000 Hollander, 1973 Holmström, 1982, Moral hazard in teams, The Bell Journal of Economics, 13, 324, 10.2307/3003457 Holthausen, 1995, Annual bonus schemes and the manipulation of earnings, Journal of Accounting and Economics, 19, 29, 10.1016/0165-4101(94)00376-G Janssen, 1996, Concern for the other’s goals: Key to (de-)escalation of conflict, International Journal of Conflict Management, 7, 99, 10.1108/eb022777 Kersten, 2001, Modeling distributive and integrative negotiations: Reviews and revised characterization, Group Decision and Negotiation, 10, 493, 10.1023/A:1012256222803 Larrick, 1995, Social context in tacit bargaining games: Consequences for perceptions of affinity and cooperative behavior Ledyard, 1995, Public goods: A survey of experimental research Leone, 2002, Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices, Journal of Accounting and Economics, 33, 43, 10.1016/S0165-4101(01)00044-1 Lewicki, 1994 Luft, 1994, Bonus and penalty incentives: Contract choice by employees, Journal of Accounting and Economics, 18, 181, 10.1016/0165-4101(94)00361-0 Mannix, 1995, Negotiating over time: Impediments to integrative solutions, Organizational Behavior and Human Decision Processes, 62, 241, 10.1006/obhd.1995.1047 Milgrom, 1992 Murnighan, 1983, Expecting continuing play in prisoner’s dilemma games, Journal of Conflict Resolution, 27, 279, 10.1177/0022002783027002004 Murphy, 2000, Performance standards in incentive contracts, Journal of Accounting and Economics, 30, 245, 10.1016/S0165-4101(01)00013-1 Pillutla, 1995, Being fair or appearing fair: Strategic behavior in ultimatum bargaining, Academy of Management Journal, 38, 1408, 10.2307/256863 Pruitt, 1981 Pruitt, 1993 Pruitt, 1986 Rubin, 1994 Thompson, 1990, Negotiation behavior and outcomes: Empirical evidence and theoretical issues, Psychological Bulletin, 108, 515, 10.1037/0033-2909.108.3.515 Umapathy, 1987 Waller, 1988, Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences, Accounting, Organizations and Society, 13, 87, 10.1016/0361-3682(88)90027-X Weitzman, 1976, The new Soviet incentive model, The Bell Journal of Economics, 7, 252 Weitzman, 1980, The “Ratchet Principle” and performance incentives, The Bell Journal of Economics, 11, 302, 10.2307/3003414 Young, 1985, Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack, Journal of Accounting Research, 829, 10.2307/2490840 Young, 1993, The effects of intergroup and intragroup cooperation on slack in a manufacturing setting, The Accounting Review, 68, 468