Budget decision-makers are forced at times to assign budgets that deviate substantially from budget participants’ requests. In these instances, budget participants likely interpret their budgetary involvement as lacking influence and perhaps as pseudo-participative. This experimental study...

Large organizations typically mandate that managers attend budget meetings and exchange budget reports with their immediate supervisor and budget staff. We explored whether such organization-mandated budgetary involvement is related to managers’ budgetary communication with their supervisor in...

This study develops a theory for selecting a criterion measure that is functionally related to information systems success. This criterion is a decision maker's intention to enhance a current information system. The generalized (non-quantitative) form of the cost/benefit principle is employed to...