Search results

1 – 10 of 69
Article
Publication date: 14 March 2018

Alisa G. Brink, Jennifer C. Coats and Frederick W. Rankin

Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting…

Abstract

Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants, some of whom are permitted to communicate, choose compensation schemes, negotiate with subordinates, and reject budgets. This paper synthesizes and analyzes experimental research in participative budgeting with a focus on the role of the superior defined in the research design, and on how that role affects budget outcomes, subordinate behavior, and in some cases superior behavior. We demonstrate how superior type influences economic and behavioral predictions, and likewise affects budgeting outcomes and the interpretation of the results. This paper is intended to further our understanding of how superior type affects behavior in participative budgeting studies, and to facilitate the choice of superior type in future research designs.

Details

Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 23 November 2016

Jennifer C. Coats and Frederick W. Rankin

Despite the benefits of delegation, anecdotal and survey-based evidence suggests that firms do not optimally delegate decision-making authority. However, to date, no…

Abstract

Purpose

Despite the benefits of delegation, anecdotal and survey-based evidence suggests that firms do not optimally delegate decision-making authority. However, to date, no quantifiable evidence supports this claim.

Methodology/approach

We design an experiment to explore the superior’s choice between delegation and information elicitation. We also examine the effect of the superiors’ choice on the amount of effort provided by subordinates to gather decision-facilitating information.

Findings

We find that, compared to economic predictions, superiors delegate less often than they should. Subordinates exert lower effort when superiors elicit information than when superiors delegate the decision to them. As a result, superiors earn lower profit when they elicit information than when they delegate decision-making authority.

Research implications

Our empirical evidence supports two main tenets espoused in the literature on the allocation of decision rights. First, the evidence of under delegation contributes to the literature which maintains that superiors’ tendency to under-delegate leads firms to become overly centralized.

Originality/value

By designing a novel experimental, we identify systematic ways in which behavior deviates from economic theory and contribute to the discussion on how firms utilize information. In particular, under delegation prevents firms from exploiting economies that arise from local capabilities and task specialization, and results in forgone profits.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

Keywords

Content available
Book part
Publication date: 23 November 2016

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

Content available
Book part
Publication date: 29 March 2016

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-652-2

Content available
Book part
Publication date: 13 August 2018

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78756-440-4

Content available
Book part
Publication date: 3 July 2017

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

Content available
Book part
Publication date: 28 October 2021

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-80043-627-5

Content available
Book part
Publication date: 28 September 2020

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

Content available
Book part
Publication date: 20 October 2017

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

Book part
Publication date: 25 July 2019

Shelley Price-Williams, Pietro Sasso and Roger “Mitch” Nasser Jr

The origin of the learning community, in higher education in the US, began over a century ago. In contemporary higher education, living-learning communities (LLCs) have…

Abstract

The origin of the learning community, in higher education in the US, began over a century ago. In contemporary higher education, living-learning communities (LLCs) have become a strategic way to foster student development, engagement, and success as well to advance key tenets of diversity and inclusion. Within this work, a historical narrative of the learning community is provided, in addition to a discussion of relative student development theory. Finally, this chapter positions diversity and inclusion as central to this educational intervention and frames the utility of this student engagement model within the Dynamic Student Development Metatheodel, a modern theory of student success and development.

Details

Strategies for Facilitating Inclusive Campuses in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-065-9

Keywords

1 – 10 of 69