2021
DOI: 10.1016/j.mar.2021.100767
|View full text |Cite
|
Sign up to set email alerts
|

Bargaining power and budget ratcheting: Evidence from South Korean local governments

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
3
1
1

Citation Types

1
10
0

Year Published

2022
2022
2023
2023

Publication Types

Select...
3

Relationship

0
3

Authors

Journals

citations
Cited by 3 publications
(11 citation statements)
references
References 37 publications
1
10
0
Order By: Relevance
“…, 2021; Lee and Plummer, 2007) by testing budget ratcheting on revenue from admission charges in museums. Our finding that budget ratcheting is present in the Danish museum sector extends our understanding of budget ratcheting in public-sector organizations (Choi et al. , 2021; Lee and Plummer, 2007) to other forms of nonprofit organizations.…”
Section: Introductionsupporting
confidence: 74%
See 3 more Smart Citations
“…, 2021; Lee and Plummer, 2007) by testing budget ratcheting on revenue from admission charges in museums. Our finding that budget ratcheting is present in the Danish museum sector extends our understanding of budget ratcheting in public-sector organizations (Choi et al. , 2021; Lee and Plummer, 2007) to other forms of nonprofit organizations.…”
Section: Introductionsupporting
confidence: 74%
“…Using data on Texas school districts, Lee and Plummer (2007) found that the increase in expense budgets in response to overspending was larger than the decrease in response to underspending – that is, they found asymmetrical expense-budget ratcheting. Furthermore, a recent study by Choi et al. (2021) on expenditure budgeting in South Korean local governments pointed to an asymmetry in expenditure budget ratcheting in the opposite direction (i.e.…”
Section: Prior Research and Hypothesis Developmentmentioning
confidence: 99%
See 2 more Smart Citations
“…Ploder et al focused on the combination of agile project management and beyond budgeting [18]. From the perspectives of economics, psychology, and sociology, Choi et al found imply that the patterns of budget ratcheting could be diverse based on how local government officials strategically respond to the dynamics between bargaining power and the pressure of justifying budgets [19]. e existing researches mainly discuss the influence of specific management accounting tools such as comprehensive budget, performance evaluation, and balanced scorecard on specific operational control when applying the management accounting framework to operational control.…”
Section: Literature Reviewmentioning
confidence: 99%