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- Title
Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness”.
- Authors
Young, Richard
- Abstract
This paper is a discussion of Hannan et al. (Rev Account Stud, ), wherein subordinate-participants are endowed with private information, and superior-participants can potentially affect budget requests through their ability to reject them. Their findings are of interest to research on both the design of budgeting systems and span of control. I discuss the relevance of HRT to these literatures and comment on their implementation and experimental design. Also, I offer suggestions for future research, one of which is to explicitly introduce monitoring into experiments on span of control.
- Subjects
BUDGET; EXPERIMENTAL economics; SPAN of control; ORGANIZATIONAL structure; EXPERIMENTAL design; MATHEMATICAL optimization
- Publication
Review of Accounting Studies, 2010, Vol 15, Issue 3, p537
- ISSN
1380-6653
- Publication type
Article
- DOI
10.1007/s11142-010-9122-7