Cooperation in the Budgeting Process

Journal Article (Journal Article)

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.

Full Text

Duke Authors

Cited Authors

  • Chen, Q

Published Date

  • December 1, 2003

Published In

Volume / Issue

  • 41 / 5

Start / End Page

  • 775 - 796

International Standard Serial Number (ISSN)

  • 0021-8456

Digital Object Identifier (DOI)

  • 10.1046/j.1475-679X.2003.00123.x

Citation Source

  • Scopus