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- W2497536304 abstract "Prior research indicates that incorporating information symmetry into budgeting processes can reduce slack. This study investigates a new budgeting format, Strategic Budgeting, which incorporates information symmetry via mutual monitoring through a “group budget buffer”, or pool, that supports funding non-budgeted expenditures. Department managers must seek approval from other managers to use pooled funds. We compare this budget format to a traditional format, which does not incorporate information symmetry, and investigate differences in spending decisions among managers. The results overwhelmingly show that groups using Strategic Budgeting spent less of a budget excess than those using Traditional Budgeting. The effect of the availability of unspent funds for a subsequent year's budget was also compared, with results indicating that this factor may potentially mitigate benefits gained from information symmetry over time. This study is the first to experimentally examine the effects of this new type of budgeting technique, as compared to Traditional Budgeting, on managerial budgeting behavior." @default.
- W2497536304 created "2016-08-23" @default.
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- W2497536304 date "2006-06-01" @default.
- W2497536304 modified "2023-10-16" @default.
- W2497536304 title "An Experimental Investigation of Strategic Budgeting: A Technique for Integrating Information Symmetry" @default.
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- W2497536304 doi "https://doi.org/10.1016/s1474-7871(06)15001-7" @default.
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