The Role of Commitment Devices in Budgeting

被引：1

作者：

Schwartz, Steven T. ^{[1
]}

Spires, Eric E. ^{[2
]}

Wallin, David E. ^{[2
]}

Young, Richard A. ^{[2
]}

机构：

[1] Binghamton Univ, Sch Management, Binghamton, NY 13902 USA

[2] Ohio State Univ, Fisher Coll Business, Columbus, OH 43210 USA

来源：

MANAGERIAL AND DECISION ECONOMICS | 2015年 / 36卷 / 06期

关键词：

D O I：

10.1002/mde.2673

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We administer an experiment to investigate a commitment device in the form of an unobservable commitment regarding a superior's acceptance rule for a subordinate's budget request. We find that unobservable commitment, when exogenously imposed, diminishes superiors' propensity for costly norm enforcement. The results for an endogenous treatment are similar except that those superiors who choose unobservable commitment only occasionally use the commitment device in a manner consistent with norm enforcement. Our interpretation of the results is that unobservable commitment decreases the emotional response to unfair behavior and that information asymmetry accentuates this effect. Copyright (C) 2014 John Wiley & Sons, Ltd.

引用

页码：345 / 363

页数：19

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