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Author:Goddard, A.
Title:Organizational culture and budget related behavior: A comparative contingency study of three local government organizations
Journal:International Journal of Accounting
1997 : VOL. 32:1, p. 79-97
Index terms:ORGANIZATIONAL CULTURE
FINANCIAL CONTROL
BUDGET
ORGANIZATIONAL BEHAVIOUR
LOCAL GOVERNMENT
Language:eng
Abstract:This study finds general support for the hypothesis that budget related behavior (BRB) is related to cultural aspects across three organizations and across different cultural settings. The study establishes that the most significant cultural influences on BRB appear to be the corporate and hierarchical cultures and to a lesser extent, professional culture. These influences appear to be stronger than national cultures. The paper investigates the relationship in three local government organizations in the UK, British Canada, and French Canada.
SCIMA record nr: 165529
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