Download or read book The Impact of Budget Participation on the Budgetary Motivation of Managers Reconsidered written by Jolien De Baerdemaeker and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participative Budgeting and its Effects on Employee Motivation written by Jörg Drischel and published by GRIN Verlag. This book was released on 2003-03-13 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2002 in the subject Business economics - Business Management, Corporate Governance, grade: 64% (England = B+), University of the West of England, Bristol (Bristol Business School - Bachelors Degree Business Administration), language: English, abstract: Accounting is an important aspect of management control. Budgets are unarguably the most obvious form of utilising accounting data to monitor and punish or reward strategic business units and consequently employees, regardless of whether they are managers or workers on the shop floor, according to their performance in relation to budgeted targets. “The budget is a financial plan for implementing the various decisions that management has made” (Drury 1997, p. 8). Participation in the formation process of budgets by those ultimately affected is practised in companies with the aim to generate a better-performing workforce. Empirical evidence on the effects of participative budgeting is ambiguous and the literature is fragmented. In this paper, I shall mainly review research on participative budgeting as well as other issues in budgeting and some critical perspectives on budgeting as a means of management control.
Download or read book Role and Effects of Budgeting in Managerial Practice written by Christoph Butz and published by GRIN Verlag. This book was released on 2011-08-08 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2010 in the subject Business economics - Investment and Finance, grade: 1,0, Maastricht University, course: Management Accounting, language: English, abstract: Budgeting is a major area of management accounting and receives a lot of interest from researchers who mainly concentrate their studies on the design of budget schemes and the process of setting budgets. Concerning the use in practice, a survey of senior managers in 219 publicly traded firms indicated that “75 percent thought of the budgetary process as a managerial rather than an accounting function” (Zimmerman, 2009, p. 250). However, the effects of budgets and budget processes on managerial performance and effort are still not clear. This paper aims at providing an overview of a collection of recent research papers to investigate how different types of budgets influence managerial behavior and performance and what implications these findings have for managerial practice. Therefore, in the first section the general role of budgeting in organizations will be described. Next, different types of budgets and budget levels are introduced and their effects on managerial behavior and performance will be examined. Finally, several implications of those effects for managerial practice will be given, before a conclusion wraps up the main points of this report.
Download or read book Organizational Determinants of Budgetary Influence and Involvement written by Noah P. Barsky and published by Routledge. This book was released on 2013-10-11 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
Download or read book Budgetary Participation Motivation and Managerial Performance Classic Reprint written by Peter Brownell and published by Forgotten Books. This book was released on 2018-02-09 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Budgetary Participation, Motivation and Managerial Performance III which. Some other condition, aroused by participation, is positively associated with performance. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Budgetary Participation Motivation and Managerial Performance written by Peter Brownell and published by Sagwan Press. This book was released on 2015-08-23 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book Budgetary Participation Motivation and Managerial Performance written by Peter Brownell and published by . This book was released on 1983 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participation in the Budgeting Process When It Works and When It Doesn t Classic Reprint written by Peter Brownell and published by Forgotten Books. This book was released on 2017-12-20 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Participation in the Budgeting Process When It Works and When It Doesn't In the area of managerial accounting, one concept which has been studied frequently is the issue of participation in the budgeting process. The idea that lower level members in an organization would get a say in the budget formulation, let alone exert the primary influence, would have been abhorrent to the early disciples of the scientific management doctrine. Yet the concept is possibly the most central element in the modern human relations viewpoint, at least as far as management accounting is concerned. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Manager s Perceptions of Justice in Participative Budgeting written by Kevin Dow and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study contributes to the management accounting (MA) literature by exploring the effect of managers' perception of justice in the budgeting process (as a subsystem of MA) on their satisfaction and motivation to achieve organizational objectives. Drawing on the Habermasian concept of deliberative democracy, which underscores the importance of gaining legitimacy to achieve desirable outcomes, our analysis focuses on seven constructs related to situational and intrinsic participation, procedural and distributive justice, and attitude on two outcome constructs: satisfaction and motivation. We surveyed managers with an accounting background who are directly involved in the budgeting process and analyzed our data using partial least squares-based path analysis-structural equation modeling (PLS-SEM). The results of this study indicate that both dimensions of justice - distributive and procedural - are positively associated with participation, and in turn, positively impact satisfaction and motivation. Contrary to expectations, managers' influence on the final budget does not seem to be as important as we expected. Budgeting is an important managerial function that involves setting targets based on an organization's strategy and allocating resources for its execution. Such a fundamental process requires managers' participation at various levels to ensure that the process is fair and just. Our study's findings imply that justice perceptions are an essential fabric of organizational processes that drive human behavior. Specifically, our findings reveal that perception of justice influences participation and satisfaction and motivation. Full article available at https://doi-org.ezproxy.auckland.ac.nz/10.1108/S1474-787120210000033005.
Download or read book The Effects of Informational and Motivational Role of Participation in the Budgeting Process written by American Accounting Association. Management Accounting Section. Mid-Year Conference and published by . This book was released on 1997 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Budget Emphasis and Information Asymmetry on the Relationship Between Budgetary Participation and Budgetary Slack written by Alan S. Dunk and published by . This book was released on 1990 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participation in the Budgeting Process written by Peter Brownell and published by . This book was released on 1980 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Budget Fairness Budget Participation and Organisational Performance written by Muideen Adeseye Awodiran and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: It has been observed overtime that the dysfunctional effects of budgeting often arise from non-inclusion of inputs from operating managers and other employees in budget setting process. This is mostly noticed when budget preparers do not consider the interests and inputs from operators who are directly concerned with budget implementation. The situation results in such budgets being non participatory and lacking fairness with adverse effect on organisational performance in terms of achieving its targets. Hence, the growing emphasis on the need to incorporate the interests of all managers in budgeting setting for improved organisational performance. This study examines the relationships between both budget fairness and budget participation on organisational performance and the impact of participatory budgeting on organisational performance. Descriptive and inferential statistics were used to analysed data collected through copies of self administered questionnaire. The study revealed a strong relationship between budget participation and organisational performance (r=79%), and budget fairness and organisational performance (r=90%). It was also revealed that budget participation accounted for 64% of systematic variation in organisational performance. Consequently, it was recommended that all levels of management be involved or co-opted into budget setting process, especially the low level managers that are to implement these budgets, and take due cognizance of reality and fairness during budget setting. Finally, all those involved in budget implementation should be enlightened on the rationale of budgetary control to avoid dysfunctional behaviour.
Download or read book Budgetary Participation Motivation and Managerial Performance Primary Source Edition written by Peter Brownell and published by Nabu Press. This book was released on 2013-09 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.
Download or read book Budgetary Participation and Extrinsic Rewards written by Arlee Folkers and published by . This book was released on 1996 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Moderating Effects of the Big Five Personality Traits on the Relationship Between Budgetary Participation and Motivation written by Justin P. Stearns and published by . This book was released on 2012 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation presents an experiment exploring the moderating effects of individual differences in personality on the motivational effects of increased participation in setting budget goals. This experiment hypothesizes that individual differences in personality will correlate with changes in the strength and/or direction of participation's effect on individual motivation to reach the budget goal. To test these hypotheses an experiment was conducted utilizing undergraduate students as proxies for front line managers. The experiment used a basic decoding task similar to tasks used in many participative budgeting experiments and manipulated participation in establishing a budget target for the number of items to decode at three levels. Instruments measuring the participant's personality according to the "Big Five" personality traits, perception of participation and motivation were administered during the experiment. A regression analysis was conducted to assess the correlation of perception of participation, levels of each of the five personality dimensions and interactions between perception of participation and each of the five personality dimensions with motivation. Results indicate an interaction between levels of the personality trait neuroticism and perception of participation correlating with a significant reduction in motivation. These results suggest a implementation of a participative budgeting system intended to increase motivation to achieve the budget goal may in fact result in lower motivation if the managers participating in the system possess higher levels of neuroticism. Moreover, a supplemental analysis of the data used in this analysis suggests the personality traits agreeableness and conscientiousness may correlate with consistently higher perceptions of personality.
Download or read book A Field Study Examination of Budgetary Participation and Locus of Control written by Peter Brownell and published by . This book was released on 1982 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
