Matches in SemOpenAlex for { <https://semopenalex.org/work/W1975515180> ?p ?o ?g. }
- W1975515180 endingPage "83" @default.
- W1975515180 startingPage "67" @default.
- W1975515180 abstract "ABSTRACT: We conduct an experiment to study the behavioral effect of aggregation and timing on budgetary reports. Subordinates submit budgets to superiors regarding two projects in a face-to-face setting. There are three treatments: (1) AGG, wherein subordinates privately observe each project’s cost and submit one budget regarding the aggregate cost of the two projects, (2) SEQ, wherein subordinates observe and submit individual budgets sequentially, so are uncertain about the second-project cost when they submit their first-project budget, and (3) DEL, wherein budgets are delayed, so that subordinates observe both costs before providing individual budgets. In all treatments superiors must approve the budget and subordinates can create more slack by submitting a larger budget. Based on image management, guilt alleviation, and preferences for honesty, we hypothesize that subordinates will (1) create more slack in AGG than in the other two treatments, (2) create more slack in DEL than in SEQ, and (3) decrease their slack creation from the first project to the second project more in SEQ than in DEL. Our results generally support all three hypotheses. However, analysis of the results does not support our a priori beliefs regarding the nonpecuniary motivations of subordinates. We argue, a posteriori, that a likely explanation for our findings is that increased face-to-face interactions in SEQ and DEL cause subordinates to care more about the welfare of the superior than in AGG. In general, the results indicate that frequent budget interactions may provide control benefits to superiors." @default.
- W1975515180 created "2016-06-24" @default.
- W1975515180 creator A5002000980 @default.
- W1975515180 creator A5006854831 @default.
- W1975515180 creator A5019219570 @default.
- W1975515180 creator A5052882671 @default.
- W1975515180 creator A5060859158 @default.
- W1975515180 date "2010-01-01" @default.
- W1975515180 modified "2023-09-25" @default.
- W1975515180 title "The Effects of Aggregation and Timing on Budgeting: An Experiment" @default.
- W1975515180 cites W1542305406 @default.
- W1975515180 cites W1990361638 @default.
- W1975515180 cites W1990993922 @default.
- W1975515180 cites W2002088774 @default.
- W1975515180 cites W2002469900 @default.
- W1975515180 cites W2010008813 @default.
- W1975515180 cites W2013310165 @default.
- W1975515180 cites W2020618667 @default.
- W1975515180 cites W2025652312 @default.
- W1975515180 cites W2030231818 @default.
- W1975515180 cites W2040953100 @default.
- W1975515180 cites W2041926580 @default.
- W1975515180 cites W2045633722 @default.
- W1975515180 cites W2049074840 @default.
- W1975515180 cites W2050354056 @default.
- W1975515180 cites W2053398173 @default.
- W1975515180 cites W2054947276 @default.
- W1975515180 cites W2060895867 @default.
- W1975515180 cites W2063855068 @default.
- W1975515180 cites W2124668684 @default.
- W1975515180 cites W2135410596 @default.
- W1975515180 cites W2154579065 @default.
- W1975515180 cites W2334131157 @default.
- W1975515180 cites W3022808291 @default.
- W1975515180 cites W3121130824 @default.
- W1975515180 cites W3122105346 @default.
- W1975515180 cites W3122281805 @default.
- W1975515180 cites W3122727044 @default.
- W1975515180 cites W3123273141 @default.
- W1975515180 cites W4241650702 @default.
- W1975515180 cites W4250299935 @default.
- W1975515180 doi "https://doi.org/10.2308/bria.2010.22.1.67" @default.
- W1975515180 hasPublicationYear "2010" @default.
- W1975515180 type Work @default.
- W1975515180 sameAs 1975515180 @default.
- W1975515180 citedByCount "21" @default.
- W1975515180 countsByYear W19755151802012 @default.
- W1975515180 countsByYear W19755151802013 @default.
- W1975515180 countsByYear W19755151802014 @default.
- W1975515180 countsByYear W19755151802015 @default.
- W1975515180 countsByYear W19755151802016 @default.
- W1975515180 countsByYear W19755151802017 @default.
- W1975515180 countsByYear W19755151802018 @default.
- W1975515180 countsByYear W19755151802021 @default.
- W1975515180 crossrefType "journal-article" @default.
- W1975515180 hasAuthorship W1975515180A5002000980 @default.
- W1975515180 hasAuthorship W1975515180A5006854831 @default.
- W1975515180 hasAuthorship W1975515180A5019219570 @default.
- W1975515180 hasAuthorship W1975515180A5052882671 @default.
- W1975515180 hasAuthorship W1975515180A5060859158 @default.
- W1975515180 hasConcept C144024400 @default.
- W1975515180 hasConcept C144133560 @default.
- W1975515180 hasConcept C15744967 @default.
- W1975515180 hasConcept C162324750 @default.
- W1975515180 hasConcept C162853370 @default.
- W1975515180 hasConcept C175444787 @default.
- W1975515180 hasConcept C187736073 @default.
- W1975515180 hasConcept C2775924081 @default.
- W1975515180 hasConcept C2777293324 @default.
- W1975515180 hasConcept C2779304628 @default.
- W1975515180 hasConcept C36289849 @default.
- W1975515180 hasConcept C77805123 @default.
- W1975515180 hasConceptScore W1975515180C144024400 @default.
- W1975515180 hasConceptScore W1975515180C144133560 @default.
- W1975515180 hasConceptScore W1975515180C15744967 @default.
- W1975515180 hasConceptScore W1975515180C162324750 @default.
- W1975515180 hasConceptScore W1975515180C162853370 @default.
- W1975515180 hasConceptScore W1975515180C175444787 @default.
- W1975515180 hasConceptScore W1975515180C187736073 @default.
- W1975515180 hasConceptScore W1975515180C2775924081 @default.
- W1975515180 hasConceptScore W1975515180C2777293324 @default.
- W1975515180 hasConceptScore W1975515180C2779304628 @default.
- W1975515180 hasConceptScore W1975515180C36289849 @default.
- W1975515180 hasConceptScore W1975515180C77805123 @default.
- W1975515180 hasIssue "1" @default.
- W1975515180 hasLocation W19755151801 @default.
- W1975515180 hasOpenAccess W1975515180 @default.
- W1975515180 hasPrimaryLocation W19755151801 @default.
- W1975515180 hasRelatedWork W2092693812 @default.
- W1975515180 hasRelatedWork W2106771115 @default.
- W1975515180 hasRelatedWork W2109320679 @default.
- W1975515180 hasRelatedWork W2121551788 @default.
- W1975515180 hasRelatedWork W2159558246 @default.
- W1975515180 hasRelatedWork W2161381615 @default.
- W1975515180 hasRelatedWork W2899084033 @default.
- W1975515180 hasRelatedWork W2972563395 @default.
- W1975515180 hasRelatedWork W3189603644 @default.
- W1975515180 hasRelatedWork W4233182480 @default.