Experimentelle Forschung in der Budgetierung – Lügen, nichts als Lügen?
Data up to Jan 2025
Total Citations Per Year
Abstract
References (102)
An Introduction to the Bootstrap
1994 • 39,661 citations
Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers
1986 • 17,982 citations
A Behavioral Theory of the Firm
1964 • 8,489 citations
Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving
1990 • 5,544 citations
ERC: A Theory of Equity, Reciprocity, and Competition
2000 • 5,447 citations
A Behavioral Theory of the Firm
1963 • 5,237 citations
Incorporating Fairness into Game Theory and Economics
2011 • 4,187 citations
Understanding Social Preferences with Simple Tests
2002 • 3,933 citations
Incentives in Teams
1973 • 3,301 citations
Self-Efficacy: A Theoretical Analysis of Its Determinants and Malleability
1992 • 2,940 citations
Executive compensation
2008 • 2,713 citations
Rational cooperation in the finitely repeated prisoners' dilemma
1982 • 2,549 citations
Fairness and the Assumptions of Economics
1986 • 2,430 citations
Incentive Compatibility and the Bargaining Problem
1979 • 2,028 citations
A Theory of Fairness, Competition and Cooperation
1998 • 1,902 citations
Chapter 38 Executive compensation
1999 • 1,486 citations
Behavioral Game Theory
1990 • 1,431 citations
Psychological foundations of incentives
2002 • 1,269 citations
Management control systems
2017 • 1,224 citations
Inequality Aversion, Efficiency, and Maximin Preferences in Simple Distribution Experiments
2004 • 1,198 citations
Conversation and Cooperation in Social Dilemmas
1995 • 1,115 citations
Behavior, communication, and assumptions about other people's behavior in a commons dilemma situation.
1977 • 1,040 citations
Why Social Preferences Matter – the Impact of non‐Selfish Motives on Competition, Cooperation and Incentives
2002 • 1,038 citations
A self-presentational view of social phenomena.
1982 • 1,013 citations
Experimental Economics
1993 • 925 citations
COMMUNICATION and FREE‐RIDING BEHAVIOR: THE VOLUNTARY CONTRIBUTION MECHANISM
1988 • 703 citations
The Hidden Costs and Returns of Incentives—Trust and Trustworthiness among Ceos
2004 • 534 citations
The sound of silence in prisoner's dilemma and dictator games
1999 • 496 citations
Asymmetric Information, Incentives and Intrafirm Resource Allocation
1982 • 488 citations
Capital Rationing and Organizational Slack in Capital Budgeting
1985 • 472 citations
Perspectives on experimental research in managerial accounting
2003 • 462 citations
Practice Developments in Budgeting: An Overview and Research Perspective
2003 • 436 citations
Honesty in Managerial Reporting
2001 • 418 citations
Handwörterbuch der Betriebswirtschaft
1974 • 400 citations
A Review of the Effects of Financial Incentives on Performance in Laboratory Tasks: Implications for Management Accounting
2000 • 399 citations
The Behavioralist Meets the Market: Measuring Social Preferences and Reputation Effects in Actual Transactions
2006 • 392 citations
Paying People to Lie: the Truth about the Budgeting Process
2003 • 386 citations
Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration
2003 • 366 citations
The Effect of Control Systems on Trust and Cooperation in Collaborative Environments
2005 • 343 citations
SOURCES OF BIAS IN ASSESSMENT PROCEDURES FOR UTILITY FUNCTIONS
1988 • 329 citations
Engineering altruism: a theoretical and experimental investigation of anonymity and gift giving
2002 • 302 citations
Sources of Bias in Assessment Procedures for Utility Functions
1982 • 297 citations
Experimental results on ultimatum games with incomplete information
1993 • 293 citations
Incentive systems in a real effort experiment
2001 • 284 citations
The New Soviet Incentive Model
1976 • 282 citations
Introduction to Management Accounting
2007 • 242 citations
The Effect of Honesty and Superior Authority on Budget Proposals
2008 • 239 citations
The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective*
2006 • 233 citations
The Effects of Reputation and Ethics on Budgetary Slack
2002 • 224 citations
Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack
2008 • 219 citations
Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance
2002 • 218 citations
Moral Hazard and Other‐Regarding Preferences
2004 • 203 citations
Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences
1988 • 196 citations
Controlling Preferences for Lotteries on Units of Experimental Exchange
1986 • 186 citations
Incentives in a Divisionalized Firm
1979 • 179 citations
Budgeting: An Experimental Investigation of the Effects of Negotiation
2000 • 154 citations
The impact of reputation and variance investigations on the creation of budget slack
2002 • 144 citations
Fairness, ethics and the effect of management accounting on transaction costs
1997 • 142 citations
Categories for Acceptability of Lies
1983 • 130 citations
Do Incentive Contracts Undermine Voluntary Cooperation
2002 • 118 citations
Ultimatums in two-person bargaining with one-sided uncertainty: Offer games
1996 • 117 citations
The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment
1991 • 116 citations
Do Incentive Contracts Undermine Voluntary Cooperation?
2002 • 113 citations
Fairness Within Firms: The Case of One Principal and Multiple Agents
2001 • 94 citations
On Management in Accounting
2003 • 87 citations
Interne Unternehmensrechnung
2022 • 83 citations
Handwörterbuch Unternehmensrechnung und Controlling
2002 • 78 citations
Management Control Using Nonbinding Budgetary Announcements
2003 • 75 citations
INTRODUCTION TO MANAGEMENT ACCOUNTING
2005 • 74 citations
Participative Budgets As Coordination and Motivational Devices
1993 • 73 citations
Information-eliciting compensation schemes
1985 • 67 citations
Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two‐Subordinate Context*
1994 • 66 citations
Incentive Schemes for Semiconductor Capacity Allocation: A Game Theoretic Analysis
2005 • 61 citations
Commitment Issues in Budgeting
1997 • 55 citations
Optimal Incentive Contracts Under Inequity Aversion
2005 • 54 citations
Two Experiments on Bias and Conflict in Organizational Estimation
1961 • 53 citations
Honesty in Accounting and Control: A Discussion of “The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective”*
2006 • 51 citations
Compensation Schemes, Skill Level, and Task Performance: An Experimental Examination*
1990 • 47 citations
Risk preferences in participative budgeting
1989 • 44 citations
Discussion of “Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two‐Subordinate Context”
1994 • 41 citations
Soviet Success Indicators and the Evaluation of divisional Management
1978 • 38 citations
Participative Budgeting and Managerial Performance*
1989 • 37 citations
ANNIVERSARY ARTICLE: A Perspective on “Asymmetric Information, Incentives and Intrafirm Resource Allocation”
2004 • 35 citations
The effects of intergroup competition and intragroup cooperation on slack and output in a
1993 • 33 citations
The New Soviet Incentive Model: Comment
1977 • 33 citations
A Laboratory Investigation of Verification and Reputation Formation in a Repeated Joint Investment Setting*
2002 • 33 citations
Incentives in government contracts
1984 • 32 citations
Motivating Truthful Upward Communication of Private Information: An Experimental Study of Mechanisms From Theory and Practice
2000 • 29 citations
The Groves Scheme, Profit Sharing and Moral Hazard
1984 • 28 citations
Introduction To Management Accounting
2001 • 27 citations
Incentive compatible, collaborative production scheduling with simple communication among distributed agents
2005 • 19 citations
Flattening the Organization: The Effect of Organizational Reporting Structure on Budgeting Effectiveness
2006 • 17 citations
Cost Allocation for Capital Budgeting Decisions
2006 • 14 citations
Investitionsbudgetierung und implizite Verträge: Wie resistent ist der Groves-Mechanismus bei dynamischer Interaktion?
1999 • 12 citations
Absprachen beim Groves-Mechanismus: Eine spieltheoretische Untersuchung
1998 • 11 citations
EFFECTS OF BUDGETARY CONTROL DESIGN ON MANAGEMENT DECISIONS: SOME EMPIRICAL EVIDENCE
1981 • 10 citations
Putting behavioral economics to work: Testing for gift exchange in labor markets using field experiments
2006 • 7 citations
Absprachen beim Groves-Mechanismus
1998 • 7 citations
Investitionsbudgetierung und Anreizprobleme: Ist der Groves-Mechanismus nur third-best? Zur Effizienz des Groves-Budgetierungsmechanismus
2001 • 4 citations
Kommunikation im Groves-Mechanismus — Ergebnisse eines Laborexperiments
2006 • 4 citations
Do You Get What You Pay For? An Experimental Analysis of Managers' Decisions and Owners' Expectations
2006 • 3 citations
Deleted Work
1955 • 0 citations