Now showing1 - 1 of 1
- Some of the metrics are blocked by yourconsent settings
Item type:Publication, Access status: with files , The influence of peers on managerial honesty in participative budgeting: an integrated approach combining experiments and agent-based modeling(2024); Firms still rely on decentral managers participating in the budgeting process when preparing budgets. However, managers are incentivized to misreport their private information, decreasing the value of participative budgeting. This thesis focuses on how peers influence managerial honesty by establishing social norms. Specifically, I investigate how managerial honesty in open internal reporting environments is affected by peers when peer sanctioning is possible. Results of two experiments show that the possibility of peer sanctioning can increase honesty under certain conditions. The combination of experiments and agent-based modeling provides additional support for a social norm of honesty as the underlying mechanism.Publicationtype: Doctoral Thesis98 337