Budgetary bullying

Peter Armstrong

CRITICAL PERSPECTIVES ON ACCOUNTING, 2011, vol. 22, issue 7, 632-643

Abstract: This paper seeks to connect two literatures: that on workplace bullying and that on the behavioural aspects of budgeting. It proposes to do so by suggesting extensions to both literatures. Arising from prescriptive concerns to recommend effective managerial approaches to the budgetary process, the general tendency in the literature of behavioural accounting has been to treat the matter of target-setting and the manner of acting on budgetary reports as independent variables, both of which are taken to influence performance as the dependent variable. Reasonable in its own terms, the unintended consequence has been a neglect of the capacity of budgetary controls to highlight variations in the cost-effectiveness with which individuals perform their work and so present opportunities for managerial bullying.

Keywords: Accounting; Budgetary control; Bullying; Global competition; Ethnography (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:22:y:2011:i:7:p:632-643

DOI: 10.1016/j.cpa.2011.01.011

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