Cooperation in the Budgeting Process
分析企业部门间合作在预算过程中的作用，指出合作是部门经理共享信息的前提，从而有利于上级。结果有助于调和实务界与学术界对预算合作的不同看法。
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.