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Exploring differences in budget characteristics, roles and satisfaction: A configurational approach

Author

Listed:
  • Samuel Sponem

    (HEC Montréal - HEC Montréal)

  • Caroline Lambert

    (HEC Montréal - HEC Montréal)

Abstract

This study proposes a taxonomy of budget configurations. Combining a qualitative analysis and a cluster analysis, we identify five patterns of budget design and budget use: the yardstick budget, the coercive budget, the interactive budget, the loose budget and the indicative budget. Our taxonomy of budget configurations allows us to describe complex arrangements that arise in practice. We observe that the budget is less criticized when the level of participation, the level of involvement of managers and the importance assigned to action plans during budget negotiations are high. This study refines the representation of budgetary practices, opening the way to a better understanding of the practice of budgeting.

Suggested Citation

  • Samuel Sponem & Caroline Lambert, 2016. "Exploring differences in budget characteristics, roles and satisfaction: A configurational approach," Post-Print hal-01479940, HAL.
    • Handle: RePEc:hal:journl:hal-01479940
    DOI: 10.1016/j.mar.2015.11.003
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    Citations

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    Cited by:

    1. Masschelein, Stijn & Moers, Frank, 2020. "Testing for complementarities between accounting practices," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    2. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
    3. Howard M. Armitage & Dorian Lane & Alan Webb, 2020. "Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 205-240, September.
    4. Anna Maria Moisello & Piero Mella, 2021. "Matching Revenues and Costs: The Counter-Intuitive Rationality of Direct Costing," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(1), pages 202-202, July.
    5. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    6. P. Maik Hamann, 2017. "Towards a contingency theory of corporate planning: a systematic literature review," Management Review Quarterly, Springer, vol. 67(4), pages 227-289, August.
    7. Jean‐François Henri & Steeve Massicotte & Dominique Arbour, 2020. "Exploring the Consequences of Competing Uses of Budgets," Australian Accounting Review, CPA Australia, vol. 30(4), pages 257-268, December.
    8. Jacobo Gomez‐Conde & Ernesto Lopez‐Valeiras & Ricardo Malagueño & José Carlos Tiomatsu Oyadomari, 2022. "Quality of performance metrics, informal peer monitoring and goal commitment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4041-4077, September.

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