Budget participation and budget emphasis in low uncertainty conditions - Considering alternative reasons to budget

Sivabalan, P; Booth, PJ; Malmi, T

Budget participation and budget emphasis in low uncertainty conditions - Considering alternative reasons to budget

Sivabalan, P

Booth, PJ

Malmi, T

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Publisher:: AFAANZ
Publication Type:: Conference Proceeding
Citation:: 2007 AFAANZ Conference, 2007, pp. 1 - 33
Issue Date:: 2007-01

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Field	Value	Language
dc.contributor.author	Sivabalan, P https://orcid.org/0000-0002-7112-2385	en_US
dc.contributor.author	Booth, PJ https://orcid.org/0000-0001-7219-1502	en_US
dc.contributor.author	Malmi, T	en_US
dc.contributor.editor	Stewart, J	en_US
dc.contributor.editor	Hay, D	en_US
dc.date	2007-07-01	en_US
dc.date.issued	2007-01	en_US
dc.identifier.citation	2007 AFAANZ Conference, 2007, pp. 1 - 33	en_US
dc.identifier.uri	http://hdl.handle.net/10453/11467
dc.description.abstract	This case study investigates how lower budget participation may be better suited to firms with a high budget emphasis, in lower uncertainty conditions. The organisation studied generates greater benefits when budget participation is low, though it has a high budget emphasis. This result is opposite to that found in Lau, et.al. (1995). The reason for this difference is shown to arise because budget emphasis in the case firm is not primarily related to performance evaluation as defined in prior budget research (Hopwood, 1972). Instead, the main reason for budgeting is operational planning (Hansen and Van der Stede, 2003), and this difference is shown to lead to the opposing findings. When budgets are used primarily for operational planning, their relationships to organisational antecedents appear to be different than when used for performance evaluation.	en_US
dc.publisher	AFAANZ	en_US
dc.relation.ispartof	2007 AFAANZ Conference	en_US
dc.relation.ispartof	Accounting and Finance Association of Australia and New Zealand Conference	en_US
dc.title	Budget participation and budget emphasis in low uncertainty conditions - Considering alternative reasons to budget	en_US
dc.type	Conference Proceeding
utslib.location	Gold Coast, Australia	en_US
utslib.location.activity	Gold Coast, Australia	en_US
utslib.for	150312 Organisational Planning and Management	en_US
utslib.for	150106 Sustainability Accounting and Reporting	en_US
utslib.for	150105 Management Accounting	en_US
dc.location.activity	Gold Coast, Australia	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
utslib.copyright.status	open_access
pubs.consider-herdc	false	en_US
pubs.place-of-publication	Gold Coast, Australia	en_US
pubs.start-date	2007-07-01	en_US

Abstract:

This case study investigates how lower budget participation may be better suited to firms with a high budget emphasis, in lower uncertainty conditions. The organisation studied generates greater benefits when budget participation is low, though it has a high budget emphasis. This result is opposite to that found in Lau, et.al. (1995). The reason for this difference is shown to arise because budget emphasis in the case firm is not primarily related to performance evaluation as defined in prior budget research (Hopwood, 1972). Instead, the main reason for budgeting is operational planning (Hansen and Van der Stede, 2003), and this difference is shown to lead to the opposing findings. When budgets are used primarily for operational planning, their relationships to organisational antecedents appear to be different than when used for performance evaluation.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/11467