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Budgeting: An Experimental Investigation of the Effects of Negotiation

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1985

Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack

382 cited

Cited by

2010Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism155 cited
2002The effect of information asymmetry on negotiated budgets: an empirical investigation151 cited
2011A Proposed Framework for Behavioral Accounting Research149 cited
2002The impact of reputation and variance investigations on the creation of budget slack134 cited
2009An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal Setting132 cited
2006Experimental Research in Managerial Accounting103 cited
2002Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research101 cited
2016Cooperation and competition among employees: Experimental evidence on the role of management control systems98 cited
2006Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research95 cited
2010Agency and structure in budgeting: Thesis, antithesis and synthesis90 cited
2010Psychology Models of Management Accounting90 cited
2010A review of Australian management accounting research: 1980-200983 cited
2006Budget negotiations in multi-period settings83 cited
2004Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack77 cited
2008Budgets, Internal Reports, and Manager Forecast Accuracy*76 cited
2015Established Management Accounting Knowledge65 cited