Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance

By J. Fisher, Laureen A. Maines, Sean A. Peffer, Geoffrey B. Sprinkle. 2002

245 citations recorded by the source corpus.

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Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “As discussed previously, Fisher et al. (2000, 2002a) found that fairness issues caused negotiators to make concessions, even when it was not in their best interests, and that perceptions of procedural fairness affected budgetary performance.”
Control in a Teamwork Environment—The Impact of Social Ties on the Effectiveness of Mutual Monitoring Contracts (2003, background): “The paper contributes more specifically to the relatively undeveloped literature on the effect of incentives in a team environment (Drake et al. 1999; Fisher et al. 2002; Rankin and Sayre 2000; Rankin 2003).”