Description
Book SynopsisVolume 21 features articles on: the impact of framed information and project importance on capital budgeting decisions; the measurement of participation in budgeting practice and research; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balanced scorecard, and corporate performance using a contingency approach; the role of cost control systems and the effects of information technology integration on manufacturing financial performance; and the characteristics of no-budget firms.
Table of ContentsList of Contributors. EDITORIAL BOARD. STATEMENT OF PURPOSE AND REVIEW PROCEDURES. Introduction. Impact of Framed Information and Project Importance on Capital Budgeting Decisions. Understanding Participation: Situational Participation, Intrinsic Involvement, and Influence. The Impact of Adverse Selection and Risk Propensity on Managers’ Project Evaluation Decisions. Relative Hedonic Utility and Budgetary Conflict Resolution. Management Control Systems, Environmental Uncertainty, and Organizational Slack: Empirical Evidence. Industrial Relations, Budgetary Participation and Budget use: An Empirical Study. Corporate Strategy, Employees’ Attitudes Toward the Balanced Scorecard, and Corporate Performance: A Contingency Approach. The Effects of Information Technology Integration on Manufacturing Financial Performance: The Role of Cost Control Systems. Characteristics of Non-Budget Firms: Strategy, Environment, Planning, Firm Performance Evaluations and Management Incentive Rewards. Advances in management accounting. Advances in management accounting. Advances in management accounting. Copyright page. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.
