Discussion of: Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness
成果类型：
Editorial Material
署名作者：
Young, Richard A.
署名单位：
University System of Ohio; Ohio State University
刊物名称：
REVIEW OF ACCOUNTING STUDIES
ISSN/ISSBN：
1380-6653
DOI：
10.1007/s11142-010-9122-7
发表日期：
2010
页码：
537-544
关键词：
摘要：
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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