Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness”

Richard A. Young ()
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Richard A. Young: The Ohio State University

Review of Accounting Studies, 2010, vol. 15, issue 3, No 5, 537-544

Abstract: Abstract 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.

Keywords: Budgeting; Experimental economics; Span of control; Strategy method (search for similar items in EconPapers)
JEL-codes: D82 G31 L25 M40 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.1007/s11142-010-9122-7

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