Budget games and effort: differences between the United States and Latin America

Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations

“…We consider two types of budgeting games: devious games and economic games. Devious games are non-straightforward tactics to obtain extra budget requests, while economic games are straightforward tactics to obtain reasonable budget requests (Collins, Almer, & Mendoza, 1999).…”

“…An important consequence of playing budgeting games is the impact on subsequent managerial attitudes towards the budgetary process (Collins et al, 1999). From an agency theory perspective, if managers are motivated to misrepresent their private information (e.g.…”

“…Collins et al (1987) found that managers who play devious games are less likely to meet their budgets than those who play economic games. Collins et al (1999) indicate that devious games focus more on achievement of personal goals than the firm's overall goals. Personal goals are directly related to income (salary plus bonuses), the size of the staff, and discretionary control over the allocation of resources (Schiff & Lewin, 1970).…”

“…Conversely, economic games generally focus on rational and economic grounds for obtaining budget requests. Managers who play economic games are more willing to work toward the goals of the company (Collins et al, 1999).…”

The relationship between machistic tendencies and budgeting: A cross-cultural study

“…Amat-Salas (1992) found the status of Spanish accountants and accounting's role in Spain to be elevated after dictator Francisco Franco's death. Collins, Almer, and Mendoza (1999) and Johnson and Byington (1993) studied budget gaming and found Hispanic budgetees used different budget "games" to get desired budgets. Frucot and Shearon (1991) found a personality trait, locus of control, to affect Mexican budgeting processes.…”