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The Budgeting Games People Play.

Frank Collins; Paul Munter; Don W. Finn

The Accounting Review 1987

Abstract ABSTRACT: 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.

DOI
10.2308/tar-4498182
Volume
62 (1)
Pages
29-49
Language
en
Export
BibTeX
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