منابع مشابه
The effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation
When evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. So, Senior Manager and Budget...
متن کاملLimited Internal Budget and Divisions’ Collusion
In this paper, we consider a dynamic model in which a firm’s headquarters (HQ) allocates the limited capital budget into two divisions which are privately informed of their investment opportunities, having an overstating incentive. The vertical communication between HQ and each division is based on a contract, while the horizontal communication between divisions is collusive to overstate. The m...
متن کاملthe effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation
when evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. so, senior manager and budget...
متن کاملCorporate Social Performance and Internal Control
This study examines the relationship between corporate social performance and the Company's internal control. For the study, the definition of corporate social performance is used Wood (Wood, 1991) and social performance into the process (internal processes, management) and outcome (social impact) is divided. To assess the social performance of corporate social performance version of the questi...
متن کاملInternal Wave Energy Budget Studies in the South China Sea
We are focused on understanding small-scale processes that influence the ocean’s thermodynamic and dynamic properties on the sub-mesoscale (scales less than 10 km). This includes the role of turbulence in modifying the upper ocean temperature and density structure. In the South China Sea, largeamplitude, nonlinear waves force turbulence in the seasonally variable continental shelf region. New o...
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ژورنال
عنوان ژورنال: ILIRIA International Review
سال: 2011
ISSN: 2365-8592,2192-7081
DOI: 10.21113/iir.v1i1.201