During the research on Google Scholar, three terms were used to locate articles relevant to this task, which included participation in budgeting; participative budgeting; and behavioral aspects of budgeting. The first search, participation in budgeting, yielded approximately 124,000 results; however, the results were reduced to 18,900 articles after limiting the results to articles published in 2010 or later. Four articles were selected for these terms. The selected articles focus on budgeting from an accounting perspective; the psychological effect of citizen participation; and the impact on communication. ___ articles were accessible from the AUM library or via the respective website, while ___ were inaccessible.
Google Scholar yielded approximately 10,100 results for the search term “participative budgeting” for articles published since 2010. Four articles were chosen for this set of keywords. These articles focus on participative budgeting in terms of accounting and focused less on citizen participation, and more on internal decision-making processes for applicable organizations. For example, one article compared economic merits while others discussed employee satisfaction or lack of satisfaction with their involvement in the budgeting process. ____ articles were accessible via the AUM library and ___ were inaccessible.
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"Accounting Project: Google Scholar".
The last phrase, behavioral aspects of budgeting, yielded 17,100 results in Google Scholars. Two articles were selected for this group of keywords. Similar to the first set of keywords, these articles focus of the impact of budgeting behaviors. One article addresses budget timing and aggregation while the other article focuses on the behavior of treasurers, bookkeepers, and other individuals that are primary participants in the development and oversight of a company’s budget and biases exhibited by managers responsible for working capital. ____ articles were accessible via the AUM library and ___ were inaccessible.
- Bernard Wong-On-Wing, Lan Guo, and Gladie Lui (2010) Intrinsic and Extrinsic Motivation and Participation in Budgeting: Antecedents and Consequences. Behavioral Research in Accounting: Fall, Vol. 22, No. 2, pp. 133-153.
- Brink, Alisa G. and Coats, Jennifer C. and Rankin, Frederick W., Who’s the Boss? The Economic and Behavioral Implications of Various Characterizations of the Superior in Participative Budgeting Experiments (August 19, 2012). AAA 2013 Management Accounting Section (MAS) Meeting Paper. Available at SSRN: http://ssrn.com/
- Brown, Jason., Fisher, Joseph G., and Peffer, Sean A., The Effect of Budget Authority and Budget Frame on Managerial Reporting and Welfare (August 2013). Available at SSRN: http://ssrn.com/
- Heinle, Mirko S., Ross, Nicholas., and Saouma , Richard. (2013). A Theory of Participative Budgeting. The Accounting Review In-Press.
- Kim, S. & Schachter, H. L. (2013). Citizen Participation in the Budget Process and Local Government Accountability. Public Performance & Management Review, 36 (3), pp. 456–471.
- Krishnan, Ranjani and Marinich, Eric and Shields, Michael D., Participative Budgeting, Psychological Contracts, and Honesty of Communication (June 7, 2012). AAA 2012 Management Accounting Section (MAS) Meeting Paper. http://ssrn.com/
- Nikias , Anthony D., Schwartz , Steven T., Spires , Eric E., Wollscheid, Jim R., and Young , Richard A. (2010). The Effects of Aggregation and Timing on Budgeting: An Experiment. Behavioral Research in Accounting: Spring, Vol. 22, No. 1, pp. 67-83.
- Prummer, P., Frey, P., Schentler, P., Williams, H. J. & Motwani, J. (2011). Participative budgeting: a review of empirical research and practical implications. International Journal Of Business Innovation And Research, 5 (5), pp. 559–598.
- Ramiah, V., Zhao, Y., Moosa, I. & Graham, M. (2014). A behavioural finance approach to working capital management. The European Journal Of Finance, (ahead-of-print), pp. 1–26.
- Wang, Z. & Hunton, J. E. (2011). The Effect of Congruence between Cultural Time Orientation and Budget Planning Horizon on Employees’ Satisfaction with Participative Budgeting. Advances In Accounting Behavioral Research, 14 pp. 91–116.
