Budgeting: An Experimental Investigation of the Effects of Negotiation

By J. Fisher, James R. Frederickson, Sean A. Peffer. 2000

150 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/f02278e7c50cf117fd5dafca71ce4c95ed6d4fbb

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Geoffrey B. Sprinkle
2. Sarah E. Bonner
3. Michael D. Shields
4. Joan Luft
5. Frederick W. Rankin
6. Steven E. Salterio
7. Matthew Hall
8. R. Hannan

In Management Information Systems

1. Geoffrey B. Sprinkle
2. Michael D. Shields
3. Steven E. Salterio
4. M. Lipe
5. Joan Luft
6. Sarah E. Bonner
7. Matthew Hall
8. Sally K. Widener

In Management Science and Operations Research

1. Sarah E. Bonner
2. Michael D. Shields
3. Reid Hastie
4. Geoffrey B. Sprinkle
5. Joan Luft
6. Kristy L. Towry

Citations in the corpus

• The impact of reputation and variance investigations on the creation of budget slack (2002, background): “Kren (1993), Merchant (1985) and Simons (1989) report a negative association between the existence of reporting and monitoring controls and budget slack.”
• The Effect of Honesty and Superior Authority on Budget Proposals (2008, result): “This result is consistent with the results from isher et al. 2000 , who found formal controls such as the superiors imposing their final authority ver budget negotiations reduced the subordinate’s willingness to put effort into a productive task.”
• A Review of the Effects of Financial Incentives on Performance in Laboratory Tasks: Implications for Management Accounting (2000, background): “Accounting researchers also have studied or employed several types of incentives schemes, including quota and budget-based schemes (e.g., Waller and Chow 1985; Bailey et al. 1998; Fisher et al. 2000), piece-rate schemes (e.”
• 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.”
• Psychology Models of Management Accounting (2010, background): “Fisher et al. (2002a) investigate the effect of procedural-justice concerns on budget negotiations in an experimental setting where subordinates’ compensation depends on how much they can produce compared to a budget goal, and superiors’ compensation depends on production and how much they agree to ”