上级外部约束对预算谈判的影响

The Effect of Superiors' Exogenous Constraints on Budget Negotiations

Accounting Review · 2014
被引 31
人大 A+FT50UTD24ABS 4*

中文导读

实验研究了上级面临的两种外部约束(机会成本增加和财务压力)如何影响预算谈判及下属努力,发现两种约束均促进合作,但财务压力下下属不会趁机压低预算,且约束能消除程序公平对下属努力的负面影响。

Abstract

ABSTRACT In a world characterized by increasing pressure from financial and product markets, the question of how exogenous constraints affect internal coordination and control processes has become increasingly important. This experiment investigates how two exogenous constraints that superiors can face in budget negotiation settings, increased opportunity costs and financial pressure to meet unit targets, affect budget negotiations and subordinate effort. The results show that both constraints induce more cooperation, but in different ways. Financial pressure on the superior leads to more cooperative negotiation behavior by superiors and subordinates than increased opportunity costs. Specifically, subordinates do not take advantage of the superior's increased financial pressure to enforce lower budgets. After negotiation, both constraints strongly mitigate the negative effects of superior budget imposition on subordinate effort because exogenous constraints eliminate the effect of procedural fairness considerations on subordinate effort.

上级外部约束预算谈判合作行为程序公平