Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness”
- Richard A. Young
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This paper is a discussion of Hannan et al. (Rev Account Stud, 2010), wherein subordinate-participants are endowed with private information, and superior-participants can potentially affect budget requests through their ability to reject them. Their findings are of interest to research on both the design of budgeting systems and span of control. I discuss the relevance of HRT to these literatures and comment on their implementation and experimental design. Also, I offer suggestions for future research, one of which is to explicitly introduce monitoring into experiments on span of control.
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- Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness”
Review of Accounting Studies
Volume 15, Issue 3 , pp 537-544
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- Online ISSN
- Springer US
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- Experimental economics
- Span of control
- Strategy method
- Industry Sectors
- Richard A. Young (1)
- Author Affiliations
- 1. The Ohio State University, Fisher Hall 410, 2100 Neil Avenue, Columbus, OH, 43210-1144, USA