Download or read book Budgetary Slack and Performance Under Participative Budgeting written by Vidya Nidhi Awasthi and published by . This book was released on 1988 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participative Budgeting written by Sally Wright and published by . This book was released on 1993 with total page 340 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 Slack and Performance in Group Participative Budgeting written by Clement C. Chen and published by . This book was released on 2001 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Budgeting Planning for Success written by and published by Bookboon. This book was released on with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Participative Budgeting and Managers Propensity to Create Budgetary Slack written by Janelle Large and published by . This book was released on 1997 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Budgeting in Search for an Identity written by Maria Francesca Sicilia and published by Routledge. This book was released on 2020-12-18 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues. Budgeting is central in public sector organizations. It performs a complex variety of functions, being the arena where multiple actors, cultures and professional identities interact, making it an extremely fascinating field and topic of investigation. There is a significant need and scope for exploring budgeting processes in the public sector today, as a consequence of the managerial waves of reforms that have taken place over the last few decades and the implementation of austerity programmes – as well as in light of current trends, including emerging challenges related to community care and wellbeing, rising inequality, people flows, climate change, pandemics, and the persistence of democratic deficits. The chapters in this volume address critical issues on this broad topic, offering new perspectives on current evolutions in public budgeting, including, among others, participatory budgeting, performance budgeting, the budgetary slack resources and the need to ensure balance between budget control and flexibility. These contributions show that public budgeting can, and must remain, the subject of enduring interest in our studies. The chapters in this book were originally published as a special issue of Public Management Review.
Download or read book Honesty in Budgeting written by Christian Daumoser and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Budgetary slack is a heavily researched topic in the field of management accounting, but the heterogeneous nature of prior research blurs our understanding of this important topic. In this paper, we provide a structured overview of research on budgetary slack published in top-tier accounting and business ethics journals and reach the following conclusions: Participative budgeting can create or reduce budgetary slack. Less slack is created under truth-inducing pay schemes compared to slack-inducing schemes. Additionally, slack creation is affected by budget users' risk attitudes and information asymmetry. Information asymmetry increases budgetary slack, but that effect is influenced by multiple factors, including budgetary participation and information systems. Fairness and reputation concerns decrease budgetary slack, but ethics concerns do not. Finally, the analysis revealed that social norms decrease slack and peer influence moderates the effect. We show that research in this field focuses mainly on psychological perspectives to analyse individuals' budget-related behaviour. Experimental research was determined to be the most frequently used research method. An analysis of current experiments shows growing numbers of investigations of budgetary slack as a proxy of honesty in managerial reporting.
Download or read book The Impact of Participative Budgeting and Information Asymmetry on Budgetary Slack written by Katrina Martens and published by . This book was released on 1995 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Interaction of Peer Influence and Affect on Budgetary Slack written by Xin Geng and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the strong financial incentives embedded in participative budgeting, the creation of budgetary slack is prevalent and constant. Research has shown that peer influence is related to budgetary reporting. However, such an effect is likely to be conditional on other factors. We argue that the effect of peer influence on budgetary slack depends on budget-setters' affect. In an experiment where participants set budgets and work on production tasks, we find that participants create more budgetary slack when their peers appear to create budgetary slack. As expected, the effect of peer influence on budgetary slack is stronger when budget-setters have a positive affective state. We also find that participants' moral judgment and moral obligations are negatively associated with the amount of budgetary slack created.
Download or read book Effects of Participative Budgeting on the Attitudes and Performance of Managers written by Lloyd Eugene Arnold and published by . This book was released on 1980 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participatory Budgeting written by Anwar Shah and published by World Bank Publications. This book was released on 2007 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides rigorous and provocative understanding of the art and practice of participatory budgeting for those interested in strengthening inclusive and accountable governance.
Download or read book Participatory Budgeting in the United States written by Victoria Gordon and published by Taylor & Francis. This book was released on 2016-10-04 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although citizen engagement is a core public service value, few public administrators receive training on how to share leadership with people outside the government. Participatory Budgeting in the United States serves as a primer for those looking to understand a classic example of participatory governance, engaging local citizens in examining budgetary constraints and priorities before making recommendations to local government. Utilizing case studies and an original set of interviews with community members, elected officials, and city employees, this book provides a rare window onto the participatory budgeting process through the words and experiences of the very individuals involved. The central themes that emerge from these fascinating and detailed cases focus on three core areas: creating the participatory budgeting infrastructure; increasing citizen participation in participatory budgeting; and assessing and increasing the impact of participatory budgeting. This book provides students, local government elected officials, practitioners, and citizens with a comprehensive understanding of participatory budgeting and straightforward guidelines to enhance the process of civic engagement and democratic values in local communities.
Download or read book Participation in Budgeting Locus of Control and Organizational Effectiveness Classic Reprint written by Peter Brownell and published by Forgotten Books. This book was released on 2018-02-12 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Participation in Budgeting, Locus of Control and Organizational Effectiveness At the individual level, the rwflfie of reward structure as a conditioning variable was studied by Cherrington and Cherrington In an experimental setting, they found that where participation in budgeting was low, rewards administered on the basis of aggregate output rather than budget-related output, led to higher performance. Conversely, under conditions of high participation, performance was clearly superior when rewards were linked to twfiget achievement. The findings support the intuitively appealing notion that 'budgets, if provided salience through a process of high participation, should logically provide a primary basis for performance evaluation of the members of an organization. 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 International Trends in Participatory Budgeting written by Michiel S. De Vries and published by Springer Nature. This book was released on 2021-11-26 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the participatory budgeting practice as it has evolved in evaluated countries, focusing on what is substantially at stake concerning the budget and issues involved, the actual participation, the way such processes are organised and administered, and the outcomes of such processes. It concludes that participatory budgeting in selected European countries is far away from the level of ‘best practice’, but that all experiences are not just trivial pursuits. The information collected serves to check, to what extent participatory budgeting as practiced in the countries involved presents a real attempt to change municipal budgets towards addressing the needs of marginalized groups and to improve decision-making based on local democracy and participation, or whether these processes as such are to be judged to be more important than any output and outcomes. The practices can neither be seen as a process of policy diffusion nor as a process of policy mimesis. The terminology of participatory budgeting remains, but the tools to achieve the goals resulted only in marginal changes in the status quo in municipalities in European countries practicing participatory budgeting, instead of resulting in radical changes to increase spending in favor of marginalized groups. Chapter 15 'Unraveled Practices of Participatory Budgeting in European Democracies' is available open access under a CC BY 4.0 license.
Download or read book Managerial Accounting written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2009-10-19 with total page 773 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many corporate managers struggle to see the relevance of accounting in their everyday responsibilities. Weygandt shows them how managerial accounting information fits in the larger context of business so they are better able to understand the important concepts. The new Do It! feature reinforces the basics by providing quick-hitting examples of brief exercises. The chapters also incorporate the All About You (AAY) feature as well as the Accounting Across the Organization (AAO) boxes that highlight the impact of accounting concepts. With these features, readers will have numerous opportunities to think about what they have just read and then apply that knowledge to sample problems.
