BudgetingTarget settingSocial exchange theorySurveyThis paper investigates the effects of a top-down (TD) versus bottom-up (BU) orientation in different stages of the budgetary target-setting process on slack and managerial performance. We use social exchange theory to explain the outcomes of these ...
Top-down versus bottom-up budgeting (LO4). “Nobody in my firm is held to targets they don’t accept. But, once they sign off, I expect them to deliver.” These statements summarize Walter George’s budgeting philosophy. Walter, who owns...
STEPHANKRAMERANDFRANKHARTMANN HowTop-downandBottom-upBudgeting AffectBudgetSlackandPerformance throughSocialandEconomicExchange Thispaperinvestigatestheeffectsofatop-down(TD)versusbottom-up (BU)orientationindifferentstagesofthebudgetarytarget-setting processonslackandmanagerialperformance.Weusesocialexchange theorytoexpla...
This paper investigates the effects of a top-down (TD) versus bottom-up (BU) orientation in different stages of the budgetary target-setting process on slack and managerial performance. We use social exchange theory to explain the outcomes of these alternative budgetary arrangements, and complement...
Despite the benefits of the bottom-up communication style, however, there are some potential pitfalls: Bogging Down of Employees:When all employees participate in larger decisions (that are typically saved for upper management), they can get bogged down by the sheer responsibility. Employees can be...
Top-down versus bottom-up control of attention in the prefrontal and posterior parietal cortices Attention can be focused volitionally by "top-down" signals derived from task demands and automatically by "bottom-up" signals from salient stimuli. The fr... TJ Buschman,EK Miller - 《Science》 ...
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Track payments and expenses in one place With HoneyBook’s online payment software, you can book clients, manage projects, and keep an eye on your finances. Try it for free Blog tags: accountingbusiness expensesfinances Share to: Gino R. Diño ...