Results 231 to 240 of about 2,229,398 (285)

Perceived Participation in the Budget Process and Motivation to Achieve the Budget

Academy of Management Journal, 1973
This research examined relationships between perceived participation in the budget process and both motivation to achieve the budget and level in the organizational hierarchy.
D. G. Searfoss, R. M. Monczka
exaly   +2 more sources

Budgeting structures and citizen participation

Journal of Public Budgeting, Accounting & Financial Management, 2002
This paper reviews the literature concerning when and in what way citizen participation can have an impact on budgeting. The first part of the paper conceptualizes, through the literature, five budgeting models, each having both problems and solutions for citizen involvement.
Gerald Miller, Lyn Evers
openaire   +1 more source

Antecedents of participative budgeting

Accounting, Organizations and Society, 1998
Abstract This paper has four purposes. First, it analyzes 47 published studies on participative budgeting. Almost all of these studies focus on the effects of participative budgeting and not on its causal antecedents. Second, to provide insight into these antecedents, we report the results of a survey which identifies reasons why managers participate
J.F. Shields, M.D. Shields
openaire   +1 more source

A Theory of Participative Budgeting

The Accounting Review, 2013
ABSTRACT This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. In both budgeting regimes, private information is communicated vertically between a principal and a manager.
Mirko S. Heinle, Nicholas Ross, Richard E. Saouma   +2 more
openaire   +1 more source

Usefulness of the budget: the mediating effect of participative budgeting and budget-based evaluation and rewarding

Baltic Journal of Management, 2021
PurposeThis paper contributes to budgeting-related literature by investigating whether the participation of operational managers in budgeting, and budget-based evaluations and the rewarding of operational managers, significantly mediate the relationship between budget use for operational management and the perceived usefulness of the budget.Design ...
Jaroslav Wagner, Petr Petera, Boris Popesko, Petr Novák, Karel Šafr   +4 more
openaire   +2 more sources

Equilibria in Budget Participation

Journal of Accounting Research, 1980
The objective of this paper is to extend principal-agency analysis to a problem which behavioral researchers in accounting have been studying for quite some time-the participation of managers in the budgeting process. My objective is to model the relationship between the principal (called the owner) and the agent (called the manager) so as to provide a
openaire   +1 more source

Styles of Online Participation in the Monza Participatory Budgeting

2016 Conference for E-Democracy and Open Government (CeDEM), 2016
Participation is changing over time, thanks to the improvements in the Information and Communication Technologies (ICTs). Traditional online forums and structured discussions are being complemented, often replaced, by a more immediate involvement where people can leave spot opinions, often by simply clicking to agree or disagree.
S. Stortone, F. De Cindio
openaire   +3 more sources

Participative Budgeting: For and Against1

Controlling und Management, 2003
The organizational behavioral ramifications of management accounting and information systems have come under the scrutiny of both practitioners and academics in this field for some time now. Some evidence is surfacing to suggest that accounting systems have been creating effects within organizations we had not bargained for.
openaire   +1 more source