Introduction / Marc J. Epstein, John Y. Lee -- Impact of framed information and project importance on capital budgeting decisions / William A. Kerler, Christopher D. Allport, A. Scott Fleming -- Understanding participation : situational participation, intrinsic involvement, and influence / Kevin E. Dow, Marcia W. Watson, Penelope S. Greenberg, Ralph H. Greenberg -- The impact of adverse selection and risk propensity on managers' project evaluation decisions / Vincent K. Chong, Dashini Thavanayagam -- Relative hedonic utility and budgetary conflict resolution / John Y. Lee -- Management control systems, environmental uncertainty, and organizational slack : empirical evidence / Dipankar Ghosh, G. Lee Willinger -- Industrial relations, budgetary participation and budget use : an empirical study / Zahirul Hoque, Peter Brosnan -- Corporate strategy, employees' attitudes toward the balanced scorecard, and corporate performance : a contingency approach / Majidul Islam, Hani Tadros -- The effects of information technology integration on manufacturing financial performance : the role of cost control systems / Adam S. Maiga -- Characteristics of non-budget firms : strategy, environment, planning, firm performance evaluations and management incentive rewards / Steven Onaitis, Karen Shastri.

Volume 21 includes articles on: impact of framed information and project importance on capital budgeting decisions; understanding situational participation, intrinsic involvement, and influence; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balances scorecard, and corporate performance using a contingency approach; the effects of information technology integration on manufacturing financial performance from the cost control system perspective; and characteristics of no-budget firms in terms of strategy, environment, planning, firm performance evaluations and management incentive rewards.