Professor Fisher's research interests focus on financial control in complex organizations and on the use of financial information in managerial decisions. His academic research has appeared in journals such as The Accounting Review, Decision Sciences, Behavioral Research in Accounting, Strategic Management Journal, Journal of Management Accounting Research, Journal of Cost Management, Sloan Management Review, Academy of Management Journal, Public Choice, Accounting, Organizations and Society, Journal of Accounting Literature among other journals.
Managerial (strategic) Control Systems, Budgeting Systems, Costing Systems, Target Costing, Financial and Non-Financial Control Systems, Activity-based Costing
Academic Degrees
Ph.D., Ohio State University, 1987
Professional Experience
Tuck School-Dartmouth College
Visiting Professor, Theseus Institute, France
Visiting Professor, International University of Japan
Visiting Professor, Helsinki School of Economics
Awards, Honors & Certificates
Various Teaching Awards
Currently Serves on 3 Editorial Boards
FedEx Faculty Fellowship
KPMG Faculty Fellowship
Selected Publications
Fisher, J. G., Fredrickson, J. R., and Peffer, S. A. (2002). The Effect of Information Asymmetry on Negotiated Budgets: An Empirical Examination. Accounting, Organizations and Society, 27(1-2), 27-43.
Abstract
This study examines 3 issues: 1. the effect of information asymmetry on the budget negotiation process, 2. the effect of information asymmetry on budgetary slack when budgets are set through a negotiation process, and 3. whether subordinates consider superiors imposing a budget following a failed negotiation as being low in procedural justice, which in turn causes low subordinate performance. The results suggest that smaller differences in initial negotiation positions do not indicate a higher likelihood of agreement when initial differences are due to differential information asymmetry. Having superiors impose a budget after a failed negotiation causes justice or fairness considerations to demotivate subordinates.
Edited on July 9, 2021
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You are now leaving the Kelley School of Business' official website; the views and opinions expressed in the linked website are those of the author and do not reflect the views, opinions, or official policy or position of Indiana University or the Kelley School of Business.
You are leaving the official Kelley website.
You are now leaving the Kelley School of Business' official website; the views and opinions expressed in the linked website are those of the author and do not reflect the views, opinions, or official policy or position of Indiana University or the Kelley School of Business.