Experimentelle Forschung in der Budgetierung – Lügen, nichts als Lügen?

Journal für Betriebswirtschaft - Tập 57 - Trang 69-99 - 2007
Markus C. Arnold1
1Georg August Universität Göttingen, Göttingen, Deutschland

Tóm tắt

Die Budgetierung ist eines der wichtigsten Planungs-, Kontroll- und Koordinationsinstrumente in dezentralisierten Unternehmen. Methoden der partizipativen Budgetierung erlauben dabei der Unternehmenszentrale zum einen die Nutzung der Informationen der besser informierten Bereichsmanager, ermöglichen diesen jedoch zum anderen, ihren Informationsvorsprung zum Aufbau von Slack zu nutzen. Der vorliegende Beitrag stellt Experimente vor, die das Verhalten der Akteure in partizipativen Budgetierungsprozessen analysieren. Er geht dabei der Frage nach, in welchem Maße das Verhalten der Akteure einerseits von Eigennutzmaximierung beeinflusst wird und welche Rolle andererseits nicht standardtheoretische Präferenzen z.B. für das Wohlergehen anderer oder für Ehrlichkeit spielen.

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