Articlegreen1992

Managerial roles and budgeting behavior.

25 citations0/0 files storedBehavioral Research in Accounting

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Accounting and Organizational Management Public Policy and Administration Research Accounting Theory and Financial Reporting

Abstract

Abstract Investigates the association in the United States of a manager's budgetary behavior, managerial roles and departmental performance. Results of a survey of 201 managers in 22 large public sector organizations; Indication of two gestalts of managerial roles and budgetary behavior; Use of budgeting systems defensively or in a strategic way.

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