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

• Published in: Management accounting research Vol. 30; pp. 47 - 61
• Main Authors: Sponem, Samuel, Lambert, Caroline
• Format: Journal Article
• Language: English
• Published: Kidlington Elsevier Ltd 01-03-2016; Elsevier Science Ltd; Elsevier
• Subjects: Assignment problem; Budget; Budget role; Budget satisfaction; Budgeting; Budgets; Business administration; Cluster analysis; Configuration; Humanities and Social Sciences; Interactive control; Studies; Taxonomy; Vocabularies & taxonomies; Interactive control; Budget satisfaction; Budget; Budget role; Configuration
• ISSN: 1044-5005; 1096-1224
• DOI: 10.1016/j.mar.2015.11.003

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.