Download or read book Participative Budgeting as a Communication Process written by David J. Harr and published by . This book was released on 1978 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participative Budgeting as a Communication Process written by David James Harr and published by . This book was released on 1978 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this study is to develop a general model of participative budgeting and to initiate a systematic exploration of its operation and effects. The general model is developed to operate in any organizational setting. However, Hopwood notes that both managers and employees influence, and are influenced by, the budget and the assumptions underlying the rationale for participative budgeting suggest a broad range of interwoven questions. Thus the initial exploration of the model operation concerns only the upper levels of management and the investigation of its effects concern only the questions about the linkage between subordinate manager participation in the budgeting process and more favorable attitudes toward the budget.
Download or read book Participative Budgeting and Its Effects on Employee Motivation written by Jorg Drischel and published by . This book was released on 2016-05-07 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), 31 entries in the bibliography, 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 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 Communication and Coordination in Agencies written by John Asmus Christensen and published by . This book was released on 1979 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 Communication and Coordination in Agencies written by Hans S. Solgaard and published by . This book was released on 1979 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Real Money Real Power written by Daniel Williams and published by Springer Nature. This book was released on 2020-10-28 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: New York City has the largest council-sponsored Participatory Budgeting (PB) processes in North America. From its inception in Brazil, PB was a process that empowered the least-advantaged members of the community by providing a way to propose budget allocations through voting. This book reports on a multi-methodological study of New York City’s participatory budgeting (PB) process from the perspective of a city resident over time. A participatory budgeting slogan purports that the initiative offers “real power” and “real money” to constituents at a local level. To critically examine such top-down assertions, and different than much that has been written about PB, this book researches and navigates its events the way a member of the community would see it. The study reveals a lack of transparency, manipulation by city agencies, the favorable treatment of insider proposed projects, and a failure to reveal the basis of project costs. It also finds that there is no singular participatory budgeting project in New York City. Instead, there are numerous participatory budget projects, as many as there are council members who engage in the practice. This book provides a ground-level view of these limitations and recommends substantial reform.
Download or read book 72 Frequently Asked Questions about Participatory Budgeting written by Global Campaign on Urban Governance and published by UN-HABITAT. This book was released on 2004 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book E Collaboration Concepts Methodologies Tools and Applications written by Kock, Ned and published by IGI Global. This book was released on 2009-05-31 with total page 1890 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This set addresses a range of e-collaboration topics through advanced research chapters authored by an international partnership of field experts"--Provided by publisher.
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 Encyclopedia of E Collaboration written by Kock, Ned and published by IGI Global. This book was released on 2007-12-31 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This encyclopedia provides the most comprehensive compilation of information on the design and implementation of e-collaboration technologies, their behavioral impact on individuals and groups, and theoretical considerations on links between the use of e-collaboration technology and behavioral patterns. It delivers indispensable content to libraries and researchers looking to develop programs of investigation into the use of e-collaboration"--Provided by publisher.
Download or read book Trust written by Piotr Sztompka and published by Cambridge University Press. This book was released on 1999 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Piotr Sztompka here presents a major work of social theory, which gives a comprehensive theoretical account of trust as a fundamental component of human actions. Professor Sztompka s detailed and systematic study takes account of the rich evolving research on trust, and provides conceptual and typological clarifications and explications of the notion itself, its meaning, foundations and functions. He offers an explanatory model of the emergence (or decay) of trust-cultures, and relates the theoretical to the historical by examining the collapse of communism in 1989 and the emergence of a post-communist social order. Piotr Sztompka illustrates and supports his claims with statistical data and his own impressive empirical study of trust, carried out in Poland at the end of the nineties. Trust: A Sociological Theory is a conceptually creative and elegant work in which scholars and students of sociology, political science and social philosophy will find much of interest.
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 Participative Budgeting Psychological Contracts and Honesty of Communication written by Ranjani Krishnan and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides experimental evidence on the effects of breach of subordinates' psychological contracts on honesty of communications under participative budgeting. While participative budgeting can improve economic outcomes, it can also establish psychological contracts whereby subordinates expect their superiors to fulfill the promise of participation. When these expectations are not met, subordinates' psychological contracts are breached leading to feelings of violation. To redress the breach, subordinates will respond with less honest budgetary communications relative to subordinates whose psychological contracts are fulfilled. Importantly, psychological contract breach can occur even when the terms of the economic contract are fulfilled. Experimental results indicate that breach of subordinates' psychological contracts of participative budgeting is associated with lower levels of honesty, even when there is no economic benefit from dishonest communication. Furthermore, the effects of previous psychological contract breach on honesty persist into future periods, even when psychological contracts are no longer breached.
