Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Joseph G. Fisher"'
Publikováno v:
Journal of Management Accounting Research. 31:105-128
We examine two features of control environments expected to affect the honesty of budget submissions by subordinates and their use by managers for planning purposes. First, we predict that subordinates' awareness of incentives available to their mana
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::61dde3224af268ed1f517db7e5296c32
https://doi.org/10.2308/jmar-52033
https://doi.org/10.2308/jmar-52033
Publikováno v:
Journal of Management Accounting Research. 29:31-44
Participative budgeting allows superiors to elicit private information from subordinates, which, in turn, should enable superiors to make better decisions. Self-interested subordinates, however, may bias their budget reports for personal gain, thereb
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55693ce01f9909336ba780ad276fee09
https://doi.org/10.2308/jmar-51535
https://doi.org/10.2308/jmar-51535
Autor:
Joseph G. Fisher, Kip Krumwiede
Publikováno v:
Journal of Corporate Accounting & Finance. 26:13-21
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::54cd205f16d97ad2976f679d4d8cfb6e
https://doi.org/10.1002/jcaf.22045
https://doi.org/10.1002/jcaf.22045
Publikováno v:
Journal of Management Accounting Research. 27:145-164
We examine how reciprocity affects the relation between performance target levels and effort across single- and repeated-interaction settings. Using a laboratory experiment where participants make choices from a payoff matrix representing target and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eed441a630c5ccef96f8b215684a7586
https://doi.org/10.2308/jmar-51089
https://doi.org/10.2308/jmar-51089
Publikováno v:
Accounting, Organizations and Society. 39:237-246
We conduct an experiment to investigate the effect of rankings, which are pervasive in practice, on the honesty of managers’ budget reports, which is important for sound decision making in organizations. Participants in our experiment are ranked in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2419ef0ac4199a6632fed9d5fe519561
https://doi.org/10.1016/j.aos.2014.03.001
https://doi.org/10.1016/j.aos.2014.03.001
Publikováno v:
Journal of Corporate Accounting & Finance. 23:61-68
Sustainability is not a passing fad, although the finance function as a whole often remains skeptical of sustainability efforts and reporting. This article argues that Finance should become an involved participant—and even a leader—in sustainabil
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8096721b7752f903f9843c5a0ca9fc72
https://doi.org/10.1002/jcaf.21785
https://doi.org/10.1002/jcaf.21785
Autor:
Joseph G. Fisher, Kip R. Krumwiede
Publikováno v:
Journal of Corporate Accounting & Finance. 23:43-51
Many product costing methods and systems exist, but having the right costing system for a given situation can be difficult. This article identifies four key questions to answer and points out the advantages and disadvantages of various cost systems t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::71fb2f66ad20113eb90a8eb32d897c9c
https://doi.org/10.1002/jcaf.21752
https://doi.org/10.1002/jcaf.21752
Publikováno v:
Journal of Corporate Accounting & Finance. 19:35-40
This article discusses the four roles that compensation and reward programs serve in organizations—motivating effort, directing attention, extracting information, and attracting able individuals. The article highlights the delicate interplay betwee
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a7598c613ee7d7d16300d3ca61448d75
https://doi.org/10.1002/jcaf.20383
https://doi.org/10.1002/jcaf.20383
Publikováno v:
Journal of Corporate Accounting & Finance. 18:67-75
In most organizations, budgeting is an essential business process. While budgets have many advantages, they have been criticized for discouraging creativity and innovation, destroying cooperation, promoting a short-term focus, and encouraging gaming.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e514c2a2b9bf8bf9c3b891af001eaf9f
https://doi.org/10.1002/jcaf.20342
https://doi.org/10.1002/jcaf.20342
Publikováno v:
Accounting, Organizations and Society. 31:511-528
Budgets are typically set through a negotiation process that is repeated in successive periods, often between the same superior and subordinate. Despite this, little is known about budget negotiations in multi-period settings. Temporal interdependenc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed199eb4161e834d2158245686e7cf86
https://doi.org/10.1016/j.aos.2005.12.008
https://doi.org/10.1016/j.aos.2005.12.008