Differences in the role of job-relevant information in the budget participation-performance relationship among U.S. and Mexican managers: a question of culture or communication

Article Abstract:

The budget participation-performance relationship for U.S. and Mexican mid-level managers is examined to compare the direct and indirect effects of budget participation on performance. Findings on the associations and causal mechanisms connecting budget participation and performance and the information-communication aspect of the relationship are discussed.

Managerial accounting

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Budget adjustments in response to spending variances: evidence of ratcheting of local government expenditures

Article Abstract:

Budget adjustments made by government administrators in response to spending variances is examined, with the differential response described as 'ratcheting'. The study looked into the budgets of 1,034 Texas school districts in subcategories of instructional and non-instructional expenditures. Findings of the study are presented.

Government expenditures, Expenditures-Total Govt, Expenditures-State Govt, Evaluation, Expenditures, Public, Public expenditures, School districts, Government finance

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Cooperation in the budgeting process

Article Abstract:

The role of cooperation between firm divisions in the budgeting process is investigated. The efficiency of a firm's internal resource allocation is affected by effective communication of information in the budgeting process.

Resource allocation

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