Budget-Related Behavior in Public Sector Organizations: Some Empirical Evidence

Publication Type

Journal Article

Publication Date

1990

Abstract

The current research contributes to contingency studies of management accounting and control systems in 3 ways: 1. It explores the relationship between managers' budgeting behavior and departmental performance in public sector organizations. 2. It examines the moderating effects of departmental task interdependency on this relationship. 3. It attempts to uncover the specific patterns of budget-related behavior (BRB) and performance characteristics that are most influential in this relationship. Twenty-two public sector organizations in Canada were solicited for participation in the study. At a broad level, the findings provide evidence in support of the contingency notation of a fit between budgeting behavior and departmental performance in the context of task interdependency. The inference is that there may be a universal set of BRB factors that apply to both public and private sectors.

Discipline

Accounting | Corporate Finance

Research Areas

Financial Performance Analysis

Publication

Accounting, Organizations and Society

Volume

15

Issue

3

First Page

221

Last Page

246

ISSN

0361-3682

Identifier

10.1016/0361-3682(90)90006-G

Publisher

Elsevier

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