A Study of Management's Budget-Oriented Behavior in Tunisian Business Enterprises
Budget Systems are important managerial tools that help define and achieve organizational goals. The budget is the primary accounting technique for allocating inputs and measuring outputs. That budgeting affects behavior is self-evident. What is not always self-evident is "how" and "why". Despite the apparent importance given to budgeting in management accounting, the latter has come under heavy criticism, especially during the last decade, for its continuing disproportionate concern for techniques, and for its failure to give appropriate consideration to the behavioral implications of those techniques.
University of Illinois - Urbana-Champaign
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University of Illinois at Urbana-Champaign