Contradictory budgeting practice?
(2017) BUSN79 20171Department of Business Administration
- Abstract
- The purpose of this study is to examine how psychological and economic theory
explains the budgetary process and performance by identifying and analyzing the most significant variables of each perspective.The theoretical approach has been to examine two of the most frequently used theories within the area of budgeting, goal-setting theory and agency theory. The study does not find any significant correlation between either goal-setting theory or agency theory with budget performance. Significant correlation is however found between individual variables and budget performance within goal-setting theory.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8929652
- author
- Blidnert, Viktor LU and Landén Karlsson, Andreas LU
- supervisor
- organization
- course
- BUSN79 20171
- year
- 2017
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Budgeting, goal-setting theory, agency theory, survey, questionnaire, management accounting
- language
- English
- id
- 8929652
- date added to LUP
- 2017-12-21 12:03:38
- date last changed
- 2017-12-21 12:03:38
@misc{8929652,
abstract = {{The purpose of this study is to examine how psychological and economic theory
explains the budgetary process and performance by identifying and analyzing the most significant variables of each perspective.The theoretical approach has been to examine two of the most frequently used theories within the area of budgeting, goal-setting theory and agency theory. The study does not find any significant correlation between either goal-setting theory or agency theory with budget performance. Significant correlation is however found between individual variables and budget performance within goal-setting theory.}},
author = {{Blidnert, Viktor and Landén Karlsson, Andreas}},
language = {{eng}},
note = {{Student Paper}},
title = {{Contradictory budgeting practice?}},
year = {{2017}},
}