The Effect of Superiors' Exogenous Constraints on Budget Negotiations
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Material Type |
Article
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Author(s) |
Arnold, Markus C. (Author)
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Source Journal Info. |
Title:
The Accounting Review
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Volume/ Issue No.: 2015/JAN V.90 N.1
Call No.:657.05 ARE Location: Periodicals & References Hall - 2nd floor
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Physical Description |
p 31-85
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Subject Area/ Descriptors |
Accounting
(2845)
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Abstract |
In a world characterized by increasing pressure from financial and product markets, the question of how exogenous constraints affect internal coordination and control processes has become increasingly important. This experiment investigates how two exogenous constraints that superiors can face in budget negotiation settings, increased opportunity costs and financial pressure to meet unit targets...
Full Abstract
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Journal:
The Accounting Review
(613)
Issu: 2015/JAN V.90 N.1
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