IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01479940.html
   My bibliography  Save this paper

Exploring differences in budget characteristics, roles and satisfaction: A configurational approach

Author

Listed:
  • Samuel Sponem

    (HEC Montréal - HEC Montréal)

  • Caroline Lambert

    (HEC Montréal - HEC Montréal)

Abstract

This study proposes a taxonomy of budget configurations. Combining a qualitative analysis and a cluster analysis, we identify five patterns of budget design and budget use: the yardstick budget, the coercive budget, the interactive budget, the loose budget and the indicative budget. Our taxonomy of budget configurations allows us to describe complex arrangements that arise in practice. We observe that the budget is less criticized when the level of participation, the level of involvement of managers and the importance assigned to action plans during budget negotiations are high. This study refines the representation of budgetary practices, opening the way to a better understanding of the practice of budgeting.

Suggested Citation

  • Samuel Sponem & Caroline Lambert, 2016. "Exploring differences in budget characteristics, roles and satisfaction: A configurational approach," Post-Print hal-01479940, HAL.
    • Handle: RePEc:hal:journl:hal-01479940
    DOI: 10.1016/j.mar.2015.11.003
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Masschelein, Stijn & Moers, Frank, 2020. "Testing for complementarities between accounting practices," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    2. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
    3. Howard M. Armitage & Dorian Lane & Alan Webb, 2020. "Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 205-240, September.
    4. Anna Maria Moisello & Piero Mella, 2021. "Matching Revenues and Costs: The Counter-Intuitive Rationality of Direct Costing," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(1), pages 202-202, July.
    5. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    6. P. Maik Hamann, 2017. "Towards a contingency theory of corporate planning: a systematic literature review," Management Review Quarterly, Springer, vol. 67(4), pages 227-289, August.
    7. Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
    8. Jean‐François Henri & Steeve Massicotte & Dominique Arbour, 2020. "Exploring the Consequences of Competing Uses of Budgets," Australian Accounting Review, CPA Australia, vol. 30(4), pages 257-268, December.
    9. Jacobo Gomez‐Conde & Ernesto Lopez‐Valeiras & Ricardo Malagueño & José Carlos Tiomatsu Oyadomari, 2022. "Quality of performance metrics, informal peer monitoring and goal commitment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4041-4077, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01479940. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.