Joe Fisher

Professor Emeritus of Accounting
Harry C. Sauvain Chair

Department: Accounting

Campus: Bloomington

Biography

Professor Fisher's research interests focus on financial control in complex organizations and on the use of financial

Areas of Expertise

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