Organization size, budget cycle, and budget related influence in city governments: an empirical study

Article Abstract:

The relationship between an individual's or group's budgeting power and their perceived organizational influence is studied. Survey data from six city governments in Texas indicate that perceived power is influenced by the size of the city and the city government, the stages in the budget cycle, the function of the budgeting department, and the direction of budget decision-making within the organization (horizontal or vertical). Budgeting department power will be greater in larger organizations and in the formulation stage of the budget cycle (as opposed to during the implementation stage). Budget departments will have more power when cost control is an essential goal of the organization and when other departments depend on the budget department to reduce uncertainty and provide funds.

Management, Finance, Accounting and auditing, Cities and towns, Municipal government, Local finance, Local budgets

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Organizational and decision characteristics and personality as determinants of control actions: a laboratory experiment

Article Abstract:

Some organizations use extrinsic control systems to coordinate organizational activities and others use intrinsic, internally motivated control systems. In a laboratory simulation using 180 Canadian college students, factors that could determine whether a controller uses external or internal control strategies are examined. It is found that an organization has a major impact on the choice of control tactics by controllers: those in mechanistic organizations are likely to use extrinsic control strategies and those in organic organizations are likely to use internal control.

Human resource management, Management research, Leadership

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Shareholder bonding in financial mutuals: an exploratory study of the relative effects of altruism and agency

Article Abstract:

Agency theory, which assumes a narrow view of individual self-interest, is examined and its limitations discussed. One hundred and twenty-nine Australian credit cooperative managers are surveyed to examine the effects of human preferences, benevolence and altruism. The tentative results are discussed. It is suggested that cooperatives may encourage informal methods of control and that these informal methods are used more when shareholder bonding is strong.

Social aspects, Economic aspects, Marketing cooperatives, Altruism, Altruism (Human behavior), Self-interest, Self interest

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