D 2016

Budgetary Gaming Behavior and its Determinants

ŠIŠKA, Ladislav

Basic information

Original name

Budgetary Gaming Behavior and its Determinants

Name in Czech

Rozpočtové hrátky a jejich determinanty

Authors

ŠIŠKA, Ladislav (203 Czech Republic, guarantor, belonging to the institution)

Edition

Brno, European Financial Systems 2016, p. 715-720, 6 pp. 2016

Publisher

Masaryk University

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50204 Business and management

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

RIV identification code

RIV/00216224:14560/16:00091229

Organization unit

Faculty of Economics and Administration

ISBN

978-80-210-8308-0

UT WoS

000385692200095

Keywords in English

Management Accounting; Budgeting; Budgeting Gaming;Contingency Factors

Tags

International impact, Reviewed
Změněno: 17/4/2019 15:01, Mgr. Daniela Marcollová

Abstract

V originále

Budgetary gaming behavior (such as spending money at year end to avoid losing it, deferring necessary expenditures, accelerating sales near year end to meet the budget, negotiating easier targets) belongs among arguments against using budgets for company management. Especially proponents of Beyond Budgeting movement propose to abandon budgets for this reason. The paper presents results of the survey among 214 companies domiciled in the Czech Republic and Slovakia dealing with budgeting gaming and its context. Descriptive statistics and formal statistical test (Kruskal-Wallis, Mann-Whitney) revealed that the problem of budgetary gaming is more prevalent in larger companies that are subsidiaries. On the contrary, in the small enterprises it is less present problem, but more correspondents with the use of budgets for management purposes. Albeit the occurrence of budgetary gaming behavior, the companies in the sample did not intend to abandon budgeting at all.