This study of budgetary control and the relationships among some behavioral variables affecting individual response to budgets suggests that perceived budget characteristics, attitudes toward these characteristics and personal flexibility are important correlates with budgetary response attitudes. Furthermore, increased age, tenure and status of organization members did not correlate with increased budgetary responsiveness. These results were found to be congruent with the organizational socialization process whereby organizational members are inculcated with organizational norms, values and required behaviors.

Reviews the book "Accounting for Managerial Analysis," by James M. Fremgen.

This article presents information on the results of an experiment designed to compare the effectiveness of using self-study materials with traditional lecture in elementary accounting and to test the effects of selected personality variables on student performance in the two alternative learning modes. It is apparent that in this experiment those students using self-study materials performed better on the criterion tests in the overall procedural, conceptual, and computational areas than those students attending regular lectures. Regression analysis indicates that students with certain personality patterns performed best in each study situation. This immediately suggests two possibilities. First, by using the Edwards Personal Preference Schedule it may be possible to make assignments to self-study and regular classes based on a predicted ability to do well in a specific learning mode. Second, had the above assignment been made in this experiment, test results in both groups apparently would have been significantly better.

[Managers would likely have different ways, termed games, of coping with their superior's budgetary leadership style and the interpersonal stress associated with budgeting. Additionally, these factors are likely to be associated with different budgetary attitudes. We examined the patterns of gameplay as well as leadership styles and role stress to determine whether these factors were correlated with the subordinates' attitude toward achieving their budget. We found that the game patterns of DEVIOUS, ECONOMIC, INCREMENTAL, and TIME were correlated with subordinates' attitude toward achieving their budgets, particularly when considered in the context of their superior's leadership style and the amount of role stress present. In particular, we found that a manager with a positive budgetary attitude used the ECONOMIC, INCREMENTAL, or TIME game pattern, avoided the DEVIOUS pattern, had low role stress, and had a superior with a punitive leadership style.]

Managers would likely have different ways, termed games, of coping with their superior's budgetary leadership style and the interpersonal stress associated with budgeting. Additionally, these factors are likely to be associated with different budgetary attitudes. We examined the patterns of gameplay as well as leadership styles and role stress to determine whether these factors were correlated with the subordinates' attitude toward achieving their budget. We found that the game patterns of DEVIOUS, ECONOMIC, INCREMENTAL, and TIME were correlated with subordinates' attitude toward achieving their budgets, particularly when considered In the context of their superior's leadership style and the amount of role stress present. In particular, we found that a manager with a positive budgetary attitude used the ECONOMIC, INCREMENTAL, or TIME game pattern, avoided the DEVIOUS pattern, had low role stress, and had a superior with a punitive leadership style.