IS IT FEASIBLE TO ESTABLISH A RELATIONSHIP BETWEEN MOTIVATION AND BUDGETING?

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Marly Cavalcanti ORCID logo, Vicente Lentini Plantullo, Joshua Onome Imoniana ORCID logo

https://doi.org/10.22495/cocv4i2c2p6

Abstract

The objective of this study was to present the impact of the budgeting process on staff motivation based on the theories of Maslow, Herzberg, Vroom & Robins. With a view to accomplishing our objectives the following research questions were thrown: a) is it feasible to establish a relationship between motivations and budgeting b) is the employee welfare plans capable of influencing the effectiveness of budgetary executions? c) what are the functions of knowledge-based systems in the attainment of budgetary assignments and, d) are the feedbacks from results arising from budgetary analysis, taken to the knowledge of the employees so as to warrant learning from apparent errors? A psychological and analytical inductive approach was adopted to develop the research. Results reveal that the budgeting process is a key staff motivational factor.

Keywords: Budgeting Process, Budget, Motivation

How to cite this paper: Cavalcanti, M., Plantullo, V. L., & Imoniana, J. O. (2007). Is it feasible to establish a relationship between motivation and budgeting? Corporate Ownership & Control, 4(2-2), 297-303. https://doi.org/10.22495/cocv4i2c2p6