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| Author: | Ihantola, E-M. |
| Title: | The budgeting climate concept and its application to case organizations' budgeting - an explorative study |
| Journal: | Scandinavian Journal of Management
2006 : JUN, VOL. 22:2, p. 138-168 |
| Index terms: | performance appraisal organizations finance budgeting case studies companies Nordic countries Finland |
| Language: | eng |
| Abstract: | In this paper, the budgeting (hereafter as: b-g.) climate (as: b-g-c.) concept is introduced and applied to the case organizations' b-g. aiming to understand the connections btw. b-g. activity and human behaviour in the organizational and social context. The empirical base lies on a longitudinal case study covering 13 years undertaken in a profit center's sales organizations in the Finnish parent company of an international industry group. The concept of the b-g-c. enables a study of elements decisive for b-g. practice. It enables to interpret and understand the reasons for the contradictory results achieved by traditional quantitative behavioural research on b-g. |
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