Cooperation in the Budgeting Process
Publication
, Journal Article
Chen, Q
Published in: Journal of Accounting Research
December 1, 2003
In this article I analyze the role of cooperation between firm divisions in the budgeting process. I study a setting in which cooperation is a necessary condition for information sharing among division managers, which in turn benefits the principal. The results in this article can help reconcile the differing views between practitioners and academic researchers on the desirability of cooperation in the budgeting process. The results also have implications for some common budgeting processes observed in practice, including bundling budgeting and bottom-up budgeting.
Duke Scholars
Published In
Journal of Accounting Research
DOI
ISSN
0021-8456
Publication Date
December 1, 2003
Volume
41
Issue
5
Start / End Page
775 / 796
Related Subject Headings
- Accounting
- 3502 Banking, finance and investment
- 3501 Accounting, auditing and accountability
- 1502 Banking, Finance and Investment
- 1501 Accounting, Auditing and Accountability
Citation
APA
Chicago
ICMJE
MLA
NLM
Chen, Q. (2003). Cooperation in the Budgeting Process. Journal of Accounting Research, 41(5), 775–796. https://doi.org/10.1046/j.1475-679X.2003.00123.x
Chen, Q. “Cooperation in the Budgeting Process.” Journal of Accounting Research 41, no. 5 (December 1, 2003): 775–96. https://doi.org/10.1046/j.1475-679X.2003.00123.x.
Chen Q. Cooperation in the Budgeting Process. Journal of Accounting Research. 2003 Dec 1;41(5):775–96.
Chen, Q. “Cooperation in the Budgeting Process.” Journal of Accounting Research, vol. 41, no. 5, Dec. 2003, pp. 775–96. Scopus, doi:10.1046/j.1475-679X.2003.00123.x.
Chen Q. Cooperation in the Budgeting Process. Journal of Accounting Research. 2003 Dec 1;41(5):775–796.
Published In
Journal of Accounting Research
DOI
ISSN
0021-8456
Publication Date
December 1, 2003
Volume
41
Issue
5
Start / End Page
775 / 796
Related Subject Headings
- Accounting
- 3502 Banking, finance and investment
- 3501 Accounting, auditing and accountability
- 1502 Banking, Finance and Investment
- 1501 Accounting, Auditing and Accountability