Laura Francis-Gladney
Southern Illinois University Carbondale
Harold T Little
Western Kentucky University
Nace R. Magner
Western Kentucky University
Robert B. Welker
Southern Illinois University Carbondale
Abstract: Large organizations typically mandate that unit managers attend budget meetings and exchange budget reports with their superiors and budget staff in order to enhance budgetary communication within the organization. We explored whether such organization-mandated budgetary involvement is related to managers' perceptions of budgetary communication with their immediate supervisor in terms of budgetary participation, budgetary explanation, and budgetary feedback. Questionnaire data from 148 managers employed by 94 different companies were analyzed with regression. Results were mixed, with some proposed relationships between the forms of mandatory budgetary involvement with supervisor (budget meetings with supervisor, budget reports to supervisor, budget reports from supervisor) and the three types of managers' perceptions of budgetary communication with supervisor failing to emerge. Budget reports from budget staff had a significant negative relationship with all three types of perceptions of budgetary communication with supervisor. The results suggest that formal organizational procedures intended to promote budgetary communication between managers and other budget actors can have unexpected consequences.
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