Exploring differences in budget characteristics, roles and satisfaction: A configurational approach

Samuel Sponem () and Caroline Lambert ()
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Samuel Sponem: HEC Montréal - HEC Montréal
Caroline Lambert: HEC Montréal - HEC Montréal

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Abstract: This study proposes a taxonomy of budget configurations. Combining a qualitative analysis and a cluster analysis, we identify five patterns of budget design and budget use: the yardstick budget, the coercive budget, the interactive budget, the loose budget and the indicative budget. Our taxonomy of budget configurations allows us to describe complex arrangements that arise in practice. We observe that the budget is less criticized when the level of participation, the level of involvement of managers and the importance assigned to action plans during budget negotiations are high. This study refines the representation of budgetary practices, opening the way to a better understanding of the practice of budgeting.

Keywords: Budget; Configuration; Interactive control; Budget role; Budget satisfaction (search for similar items in EconPapers)
Date: 2016-04
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Citations: View citations in EconPapers (11)

Published in Management Accounting Research, 2016, 30, pp.47 - 61. ⟨10.1016/j.mar.2015.11.003⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01479940

DOI: 10.1016/j.mar.2015.11.003

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