Participative Budgeting as a Communication Process: A Model and Experiment.

Abstract

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.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 1978
Accession Number
ADA072675

Entities

People

  • David James Harr

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • C4I
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Analysis Of Variance
  • Behavioral Sciences
  • Business Administration
  • Commerce
  • Group Dynamics
  • Human Behavior
  • Information Processing
  • Information Science
  • Ions
  • Production
  • Psychology
  • Self Assembly
  • Social Psychology
  • Students
  • Toes

Readers

  • Defense Acquisition Program Management
  • Systems Analysis and Design
  • Team-Based Human-Centered Cognitive Task Decision Making and Information Performance.

Technology Areas

  • AI & ML
  • AI & ML - Bayesian Inference
  • AI & ML - DoD AI Strategy