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- W2147788221 abstract "Abstract This paper examines the perceptions and attitudes of three distinct user-groups to three important budget-related issues. The three user-groups are: accountants, senior non-financial managers and first line managers, each of which has direct contact with budget data in their normal work. The issues, which have been examined by questionnaire and interviews in thirteen medium or large UK companies, are: (a) the perception of the role of the budget in medium and large companies; (b) the use of the budget as a control device, the pressure that may be felt when this occurs and the behavioural consequences of such pressure; (c) the degree of participation in budget setting and whether there is any desire for increased participation. In some instances there were important differences between the user-groups; in particular concerning budget pressure and participation. The general textbook picture of the budget-setting process was not confirmed in certain important aspects. These results raise issues concerning the budgetary control process, including the effects of self-generated pressure, and the desire among accountants for greater participation in the budget process." @default.
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- W2147788221 date "1992-09-01" @default.
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- W2147788221 title "Perceptions and Attitudes of Different User-groups to the Role of the Budget, Budget Pressure and Budget Participation" @default.
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- W2147788221 doi "https://doi.org/10.1080/00014788.1992.9729451" @default.
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