Abstract

Antle and Fellingham [1995] study information system design in a budgeting setting in which the center (principal) has the ability to (ex ante) commit to both what information will be gathered (tracked) and the way in which the tracked information will be used. In this note on the Antle-Fellingham model, we assume the principal has limited powers of commitment; he can commit to what information will be tracked but not how it will be used.

Citation

Arya, A., Jonathan Glover, and K. Sivaramakrishnan. "Commitment Issues in Budgeting." Journal of Accounting Research 35, no. 2 (1997): 273-278.

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