Risk Preferences in Participative Budgeting
This study examines participative budgeting in the context of the psychology of risk. As Young (1985) and Waller (1988) report, there is some preliminary evidence that risk-averse workers create more budgetary slack than risk-neutral ones. They show that "truth inducing incentive schemes"...
| Veröffentlicht in: | The Accounting Review. - American Accounting Association. - 67(1992), 2, Seite 303-318 |
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| Format: | Online-Aufsatz |
| Sprache: | English |
| Veröffentlicht: |
1992
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| Zugriff auf das übergeordnete Werk: | The Accounting Review |
| Schlagworte: | Participative budgeting Risk preference Prospect theory Budgeting Business Economics Behavioral sciences Philosophy |
| Online verfügbar |
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