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language:"eng"
~subject:"Accounting"
~subject:"Agency theory"
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Search: subject_exact:"Corporate budgeting"
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Accounting
Agency theory
Betriebliche Budgetierung
736
Corporate budgeting
736
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172
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172
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166
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163
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ECONIS (ZBW)
75
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1
Investigating budgeting process and budgetary control system within organizations : a study with reference to Indian listed companies and financial institutions
Kaab, Alireza
;
Anzer, R. N.
- In:
Iranian journal of finance
7
(
2023
)
2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014249507
Saved in:
2
What Participative Budgeting Experiments Reveal about Agency Theory : Responsibility, Transparency, and Accountability
Abdel-Rahim, Heba
;
Liu, Jing
;
Stevens, Douglas E.
-
2023
We argue that recent participative budgeting experiments designed to extend agency theory reveal the effects of responsibility, transparency, and accountability. We define these three theoretical constructs and present two experiments designed to isolate their main and interactive effects. In...
Persistent link: https://www.econbiz.de/10014344750
Saved in:
3
When the supply side of a management accounting innovation fails : the case of beyond budgeting in Sweden
Ax, Christian
;
Ax, Elin
- In:
Accounting and business research
52
(
2022
)
4
,
pp. 443-478
Persistent link: https://www.econbiz.de/10013362769
Saved in:
4
What Participative Budgeting Experiments Reveal about Agency Theory : Responsibility, Transparency, and Accountability
Abdel-Rahim, Heba
;
Liu, Jing
;
Stevens, Douglas E.
-
2022
We argue that participative budgeting experiments designed to test agency theory predictions reveal the effects of responsibility, transparency, and accountability. We define these accounting constructs and present two experiments designed to isolate their main and interactive effects. In...
Persistent link: https://www.econbiz.de/10014256391
Saved in:
5
Accountability for responsibility : a case study of a more intelligent enactment of accountability
Helle, Grete
;
Roberts, John
- In:
Accounting, auditing & accountability journal
37
(
2024
)
3
,
pp. 790-815
Persistent link: https://www.econbiz.de/10014515547
Saved in:
6
Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack
Namazi, Mohammad
;
Rezaei, Gholamreza
- In:
Accounting forum
48
(
2024
)
2
,
pp. 279-306
Persistent link: https://www.econbiz.de/10015050694
Saved in:
7
The effect of budgetary goal clarity and budget evaluation on performance accountability of local government
Mutia Tsalitsa Alawia
;
Rahman, Aulia Fuad
;
Prastiwi, Arum
-
2021
Persistent link: https://www.econbiz.de/10012620819
Saved in:
8
Capital Budgeting Decisions, Cash Flow Forecasts, and Management Accountants’ Motivated Reasoning : A Field Study
Wouters, Marc
;
Stadtherr, Frank
-
2021
Management accountants who are preparing cash flow forecasts for capital budgeting decisions may have preferred conclusions that lead to motivated reasoning. Whereas previous research has mainly demonstrated antecedents of accountants’ motivated reasoning (e.g., client pressure), we look more...
Persistent link: https://www.econbiz.de/10013231557
Saved in:
9
Financial Controlling
Behringer, Stefan
-
2023
Fundamentals of controlling -- The information function of controlling -- The management function of controlling -- The control function of controlling -- Digitalization and controlling -- Trends in controlling.
Persistent link: https://www.econbiz.de/10013533936
Saved in:
10
The effect of systems of management controls on misreporting
Deore, Aishwarrya
;
Gallani, Susanna
;
Krishnan, Ranjani
-
2019
Persistent link: https://www.econbiz.de/10012174584
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