An Analysis of Budgeting in Four Industries.
Abstract
This research tested some aspects of the contingency model of management, specifically whether firms in the apparel, wood, chemical and aerospace industries adapted their budgetary processes to the nature of their respective environments. The hypotheses were that there are no differences in the budgetary processes of companies operating in different industries, and that there are no differences in the budgetary processes of high and low-performing companies within the same industry. A profile describing the overall organizational and budgetary characteristics of each industry was constructed using data acquired from interviews with corporate executives. Profit-center or major divisional executives also provided data through surveys on the behavioral aspects of the budgetary process in each industry. Discriminant and variance analysis techniques showed that there were differences across the industries, and between the high and low-performers within an industry. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 1983
- Accession Number
- ADA139751
Entities
People
- M. S. Roesner
Organizations
- Naval Postgraduate School