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Drivers of resistance to changing the budget proposal: A case study of a negotiated budgetary process

Madini, P.M. (2008) Drivers of resistance to changing the budget proposal: A case study of a negotiated budgetary process. In: EEA 31st Annual Congress, 23-25 April 2008, Rotterdam, The Netherlands. (Unpublished) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:57854)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.

Abstract

This study focuses on the budget proposal and it investigates the drivers of

manager’s behavior in budget negotiations, measuring it as manager’s resistance to

changing the initial budget proposal. Based on cognitive dissonance theory and

negotiation theory, this study develops three propositions that are investigated with a

case study on an Italian subsidiary of a multinational company.

Data were collected with a multi-method approach using interviews,

questionnaires, archival data and direct observation.

Findings indicate that manager’s perceived freedom of choice of the initial budget

proposal and manager’s negotiation of a proposed budget with each of the low level

manager he supervises, before negotiating his budget proposal with the superior,

increase manager’s resistance to changing the initial budget proposal in the negotiation;

and that, instead, manager’s perceived level of initial information asymmetry with the

superior reduces manager’s resistance to changing the initial budget proposal.

Item Type: Conference or workshop item (Paper)
Uncontrolled keywords: Negotiated budgetary process, resistance to change, budget proposal, budgeting, budget participation.
Subjects: H Social Sciences
H Social Sciences > H Social Sciences (General)
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Paola Madini
Date Deposited: 11 Oct 2016 14:20 UTC
Last Modified: 16 Nov 2021 10:23 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/57854 (The current URI for this page, for reference purposes)

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