Cooperation in the Budgeting Process

Qi Chen

Journal of Accounting Research, 2003, vol. 41, issue 5, 775-796

Abstract: In this article I analyze the role of cooperation between firm divisions in the budgeting process. I study a setting in which cooperation is a necessary condition for information sharing among division managers, which in turn benefits the principal. The results in this article can help reconcile the differing views between practitioners and academic researchers on the desirability of cooperation in the budgeting process. The results also have implications for some common budgeting processes observed in practice, including bundling budgeting and bottom‐up budgeting.

Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:41:y:2003:i:5:p:775-796

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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