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Budgetary bullying

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  • Armstrong, Peter

Abstract

This paper seeks to connect two literatures: that on workplace bullying and that on the behavioural aspects of budgeting. It proposes to do so by suggesting extensions to both literatures. Arising from prescriptive concerns to recommend effective managerial approaches to the budgetary process, the general tendency in the literature of behavioural accounting has been to treat the matter of target-setting and the manner of acting on budgetary reports as independent variables, both of which are taken to influence performance as the dependent variable. Reasonable in its own terms, the unintended consequence has been a neglect of the capacity of budgetary controls to highlight variations in the cost-effectiveness with which individuals perform their work and so present opportunities for managerial bullying.

Suggested Citation

  • Armstrong, Peter, 2011. "Budgetary bullying," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 632-643.
    • Handle: RePEc:eee:crpeac:v:22:y:2011:i:7:p:632-643
    DOI: 10.1016/j.cpa.2011.01.011
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    References listed on IDEAS

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    1. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    2. Helge Hoel & David Beale, 2006. "Workplace Bullying, Psychological Perspectives and Industrial Relations: Towards a Contextualized and Interdisciplinary Approach," British Journal of Industrial Relations, London School of Economics, vol. 44(2), pages 239-262, June.
    3. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
    4. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
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