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The Interaction of Budget Characteristics and Personality Variables with Budgetary Response Attitudes.

Frank Collins

Assistant Professor of Accounting, University of New Mexico. 1

The Accounting Review 1978

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.

DOI
10.2308/tar-4492482
Volume
53 (2)
Pages
324-335
Language
en
Export
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