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| Author: | Goddard, A. |
| Title: | Organisational culture and budgetary control in a UK local government organisation |
| Journal: | Accounting and Business Research
1997 : SPRING, VOL. 27:2, p. 111-123 |
| Index terms: | ORGANIZATIONAL CULTURE BUDGETARY CONTROL LOCAL GOVERNMENT UNITED KINGDOM |
| Language: | eng |
| Abstract: | This article explores the possibilities of working within the functional paradigm to understand the relationship between financial control and organisational culture. This is an empirical study informed by contingency theory and it uses canonical correlation analysis to investigate the complex contingent relationship. The research was carried out within a local government in the United Kingdom, and a questionnaire was used to determine managers' perceptions of budget-related behaviour and organisational culture. Between organisational culture and budget-related behaviour a correlation was found, particularly with respect to budgetary participation and the usefulness of budgets to support the managerial role. |
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