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Contradictory budgeting practice?

Blidnert, Viktor LU and Landén Karlsson, Andreas LU (2017) BUSN79 20171
Department 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.
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author
Blidnert, Viktor LU and Landén Karlsson, Andreas LU
supervisor
organization
course
BUSN79 20171
year
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},
  keyword      = {Budgeting,goal-setting theory,agency theory,survey,questionnaire,management accounting},
  language     = {eng},
  note         = {Student Paper},
  title        = {Contradictory budgeting practice?},
  year         = {2017},
}