Construct · 1 fields · 1 citations

budget ratcheting: a standalone construct

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Management accounting

practice of raising next period's budget target after favorable performance more than it is lowered after unfavorable performance.

In management accounting, budget ratcheting refers to practice of raising next period's budget target after favorable performance more than it is lowered after unfavorable performance. This meaning comes from Leone (2002) in Journal of Accounting and Economics.[1]

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Nearby constructs

performance6 fields · 8 citationsjingle · one word, five performances period1 fields · 1 citationsanchor · a standalone construct practice3 fields · 4 citationsjingle · one word, three constructs

References

Leone, A. J., & Rock, S. (2002). Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices. Journal of Accounting and Economics, 33(1), 43-67. https://doi.org/10.1016/s0165-4101(01)00044-1

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