Organizational determinants of budgetary influence and involvement

書誌事項

Organizational determinants of budgetary influence and involvement

Noah P. Barsky

(Garland studies on industrial productivity)

Garland Pub., 1999

大学図書館所蔵 件 / 全10件

この図書・雑誌をさがす

注記

Based on the author's Ph.D. thesis, completed in April 1998 for the University of Connecticut program in accounting

Includes bibliographical references (p. 93-98) and index

内容説明・目次

内容説明

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.

目次

  • Chapter 1 Introduction
  • Chapter 2 Literature Review and Development of Hypotheses
  • Chapter 3 Research Methods
  • Chapter 4 Data Analysis
  • Chapter 5 Management Communication and Control Systems Diagnostic Questionnaire
  • Chapter 6 Conclusions

「Nielsen BookData」 より

関連文献: 1件中  1-1を表示

詳細情報

ページトップへ

AltStyle によって変換されたページ (->オリジナル) /