Information Asymmetry in Budgeting: An Analysis of Scientific Production in International Journals Between 2005 and 2009

Abstract

This research aims to verify the most important authors in scientific literature related to the influence between information asymmetry and budgeting in international journals in the period between 2005 and 2009. As this is a recent theme, it is necessary to identify and summarize the related articles and authors on the subject. With this, it is possible to gather the major results found so far, useful for reference in further research. An empirical-analytic research was conducted using documentary analysis in major international journals. The results show that social networking between authors and the references used in their research have a low degree of centrality. The authors Joseph G. Fischer, Sean A. Peffer and James R. Frederickson are at the forefront of studies of the subject and are most often cited by international research papers, becoming the main links in the composition of social network. We conclude that, because of the complexity of the issue, it is necessary depth research about the asymmetry of information in budgeting.