Organizational Determinants of Budgetary Influence and Involvement

Business & Finance
Cover of the book Organizational Determinants of Budgetary Influence and Involvement by Noah P. Barsky, Taylor and Francis
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Noah P. Barsky ISBN: 9781135698539
Publisher: Taylor and Francis Publication: October 11, 2013
Imprint: Routledge Language: English
Author: Noah P. Barsky
ISBN: 9781135698539
Publisher: Taylor and Francis
Publication: October 11, 2013
Imprint: Routledge
Language: English

Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes.

The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes.

The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.

More books from Taylor and Francis

Cover of the book The Battle of the Greasy Grass/Little Bighorn by Noah P. Barsky
Cover of the book Identities and Allegiances in the Eastern Mediterranean after 1204 by Noah P. Barsky
Cover of the book Intercultural Business Negotiations by Noah P. Barsky
Cover of the book Macroeconomic Policy Regimes in Western Industrial Countries by Noah P. Barsky
Cover of the book Feminist Strategies in International Governance by Noah P. Barsky
Cover of the book Bilingualism in Education by Noah P. Barsky
Cover of the book The Routledge Companion to Sound Studies by Noah P. Barsky
Cover of the book The Politics and Security of the Gulf by Noah P. Barsky
Cover of the book Living with the Enemy by Noah P. Barsky
Cover of the book Building Positive Relationships with Parents of Young Children by Noah P. Barsky
Cover of the book Planning Cultures and Histories by Noah P. Barsky
Cover of the book The Practice of Foreign Language Teaching by Noah P. Barsky
Cover of the book Sustainability Reporting for SMEs by Noah P. Barsky
Cover of the book Communication Science Theory and Research by Noah P. Barsky
Cover of the book Unequal Europe by Noah P. Barsky
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy