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Citizen Participation in Budgeting Theory
Public Administration Review, 2006Citizen participation in government budgeting processes is a topic that has received attention for many decades. Despite prescriptive exhortations to cities, research in this area has significant limitations. We identify four elements that are believed to influence the participation process. The variables within each element have received attention in
Carol Ebdon, Aimee L Franklin
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Participative Budgeting and Managerial Performance*
Decision Sciences, 1989ABSTRACTRecent analytical and empirical research in budgeting has focused on conditions under which participation may or may not prove beneficial to the firm. The present study seeks to examine (in a budget setting) the impact on firm returns of managerial participation, private state information, and relative skill.
Peter Chalos, Susan Haka
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Communication and Budget Participation
1997Gathering and communicating information are important managerial tasks. The production manager has superior information and insight in the production sphere, just as the product line manager is in the best position to forecast demand. Product development teams often combine engineering, manufacturing, industrial design, and marketing experts.
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Participation, Slack, and Budget-Based Performance Evaluation
Journal of Accounting Research, 1991In this paper we discuss a class of budget-based performance evaluation schemes with the desirable feature that they induce an informed manager to set unbiased standards. We show that these schemes are frequently optimal incentive contracts in the presence of moral hazard, and we find that they retain their incentive properties in the presence of ...
Kirby, Alison J. +3 more
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Local Budgeting and Public Participation
State and Local Government Review, 2011This paper examines the political, economic, and institutional variables associated with the presence of state laws that mandate the use of public input in local budgeting. The results show that political and institutional variables can help explain the presence of such laws, but the relationships between variables of interest shift depending on ...
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International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM)
This study aims to investigate the effect of budget transparency and public participation on the effectiveness of budget management policies in Palopo City, with the hope that the findings will provide insights that can be used to strengthen public financial management practices in other similar areas. This research method uses a quantitative method by
Nurhalisa, Siti +2 more
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This study aims to investigate the effect of budget transparency and public participation on the effectiveness of budget management policies in Palopo City, with the hope that the findings will provide insights that can be used to strengthen public financial management practices in other similar areas. This research method uses a quantitative method by
Nurhalisa, Siti +2 more
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Risk Preferences in Participative Budgeting.
The Accounting Review, 1992Abstract Examines participative budgeting in the context of the psychology of risk. Theoretical background on risk preferences; Empirical evidence of domain-specific risk preferences; Study design; Dispositional risk attitude measurement; Preference ratings of risk-averse versus risk-taking groups; Limitations of the study.
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Participation in Budgeting, Locus of Control and Organizational Effectiveness.
The Accounting Review, 1981Abstract ABSTRACT: This study examines the role of the personality variable, locus of control, as a moderator of the relationship between budgetary participation and managerial performance. The results of a laboratory study employing two separate subject groups--undergraduate accounting students and managers from a large manufacturing
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Public Participation in Budgeting: The New Path of Budget Reform in Thailand
International Journal of Public Administration, 2016ABSTRACTThe purposes of this article are three fold. First is to explore the status of public participation budgeting in central, regional, and local administrative levels of Thailand. Second is to develop a model of public participation budgeting that fits with the contexts of each level.
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The Rhetoric and Reality of Budget Participation
2012In recent years, the business literature has heralded the rise of the team-based, network-centered adaptive organisation as a response to dynamic competitive market forces and emerging technology. Corporate budgeting presents a salient context in which to study managerial networks because it is a routine, widely used, high-profile process that ...
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