Managing budget emphasis through the explicit design of conditional budgetary slack
By Tony Davila, Marc J. F. Wouters. 2005
170 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Organizational Behavior and Human Resource Management
View Paper: https://www.semanticscholar.org/paper/d70f355e46f745cc3e5d325aaa1144eedafe86ad
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In Accounting
In Management Information Systems
In Organizational Behavior and Human Resource Management
Citations in the corpus
- Product innovation, budgetary control, and the financial performance of firms (2011, background): “More generally, they proposed that an emphasis on meeting budget targetsmay create an array of behavioural side effects which have dysfunctional organizational consequences (e.g. Davila & Wouters, 2005; Fisher, Fredrickson, & Peffer, 2006).”