کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
359521 620178 2009 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
A note on bundling budgets to achieve management control
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
A note on bundling budgets to achieve management control
چکیده انگلیسی

By its very nature, management control research can be complex and difficult to understand, and hence challenging to introduce into the classroom. Nevertheless, it is important for accounting instruction to retain a connection between teaching and research. This note provides guidance on how recent findings in the theory of management control can be introduced into the classroom. The general approach is to present findings in the academic literature using a combination of numerical examples and classroom experiments. We use this two-pronged approach to illustrate that the bundling of budget proposals mitigates management they in a setting where control issues arise because subordinates are privately informed and self-interested. In our experience this approach stimulates student interest and increases the likelihood of successful implementation in undergraduate and graduate classes.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting Education - Volume 27, Issue 3, September 2009, Pages 168–184
نویسندگان
, , ,