Organizational Determinants of Budgetary Influence and Involvement
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A01=Noah P. Barsky
Adjacency Matrix
Author_Noah P. Barsky
Budget Participation
Budgetary Influence
budgeting
Business Advocate
Category=KJMV1
Category=KJU
centrality in management
Closeness Centrality
Conformance Orientation
control
Corporate Police
Designing Management Control Systems
Empirical Field Study
empowerment in organizations
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Financial Professionals
Influential Coworkers
Initial Public Stock Offering
management
Management Control System
management control systems
Mediating Effect Hypothesis
network structure influence on budgeting
non-financial
Non-financial Managers
Normalized Betweenness Centrality
Normalized Degree Centrality
Organizational Determinants
organizational sociology
Organizational Sociology Literature
participation
participative
participative budgeting
personal
Post-questionnaire Interviews
process
Rhetoric Reality Gap
SBU Manager
social network analysis
Social Network Analysis Methodology
sources
system
Product details
- ISBN 9780815335504
- Weight: 380g
- Dimensions: 138 x 216mm
- Publication Date: 01 Oct 1999
- Publisher: Taylor & Francis Inc
- Publication City/Country: US
- Product Form: Hardback
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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.
