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Participation in the Budgeting Process When It Works and When It Doesn't (Classic Reprint) - Softcover

Peter Brownell

 
9781333801861: Participation in the Budgeting Process When It Works and When It Doesn't (Classic Reprint)

Synopsis

This book examines how employee participation within the budgeting process can both positively and negatively influence an organization's culture, people, and performance. The author provides a framework of factors that determine the effectiveness of employee participation in budgeting. These factors range from cultural (such as workers’ union ties) to interpersonal (such as the locus of decision-making authority). The author also discusses how variables such as environmental stability, organizational structure, and even individual personality traits can influence the success of implementing participatory budgeting. The author concludes that for a participatory budgeting system to be effective, it needs to be tailored to the specific circumstances of the organization. This book is essential reading for anyone interested in the design and implementation of participatory budgeting systems. This meticulously researched, highly practical analysis, will prove useful for accounting researchers, consultants, and the accounting profession as a whole.

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