... of budgetary procedures fairness work together to influence managers' attitudes and behaviors, and how they reduce managers' negative reactions to unfavorable budgets. Presents reasons that fair budgetary procedures are important to managers. Research limitations/implications The authors' studies used...

... in or influence over budget settings by the respondents. The sample was not randomly selected, and consequently the results might not be generalizable to all managers. In addition, some self‐selection bias might be present: managers who enroll in executive development programs could differ from other managers...

...Desmond Yuen Purpose Numerous accounting studies have investigated the effects of participatory budgetary processes. The job satisfaction of participating employees is one of the most frequently researched issues. Increased employee participation in budgeting widens the responsibilities...

...Gerald Vinten; Lee Fruitticher; Nancy Stroud; Jennifer Laster; Mehenna Yakhou Purpose Aims to describe budgeting processes in health care, education, and insurance business. Design/methodology/approach A survey was undertaken, using an interview approach, to expose tactical budgeting matters...

... accounting Cost reduction Budgets Standard costing, according to various authors, is inconsistent with today's manufacturing environment (e.g. Monden and Lee, 1993 ; Ferrara, 1995 ; Drury, 1999). Instead, to meet the intensely, competitive, global business environment, companies should use tools...

... – which are significant factors affecting the relationship between goal characteristics and propensity to create budget slack. The communication and reward systems are affected by influencing power of managers, required explanation of budget variance, budgetary feedback, peer relations, and relationship...

...Nik Nazli Nik Ahmad; Maliah Sulaiman; Norhayati Mohd. Alwi This study examines if budgets are still used in Malaysian companies. There are two divergent views on the usefulness of budgets. Proponents of budgets argue that they are still relevant and useful. Meanwhile, critics claim that budgets...

...P. L. Joshi; Jawahar Al‐Mudhaki; Wayne G. Bremser Examines budget planning; implementation and performance evaluation practices by utilizing a questionnaire survey of 54 medium and large sized companies located in Bahrain. Most of the companies prepare long‐range plans and operating budgets...