The influence of peers on managerial honesty in participative budgeting: an integrated approach combining experiments and agent-based modeling

Publikationstyp
Doctoral Thesis
Date Issued
2024
Sprache
English
Author(s)
Plähn, Jannick 
Advisor
Meyer, Matthias  
Referee
Bellora-Bienengräber, Lucia  
Title Granting Institution
Technische Universität Hamburg
Place of Title Granting Institution
Hamburg
Examination Date
2024-05-03
Institute
Controlling und Simulation W-1  
TORE-DOI
10.15480/882.9598
TORE-URI
https://hdl.handle.net/11420/47601
Citation
Technische Universität Hamburg (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.
Subjects
Participative budgeting
open internal reporting environment
social norm
managerial honesty
peer sanctioning
agent-based modeling
DDC Class
658: General Managament
300: Social Sciences
Lizenz
https://creativecommons.org/licenses/by-nc/4.0/
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