Do revenue forecasts influence budget setting? A small group experiment

Stuart Bretschneider; Jeffrey J. Straussman; Daniel Mullins

doi:10.1007/BF00138306

Do revenue forecasts influence budget setting? A small group experiment

Stuart Bretschneider, Jeffrey J. Straussman, Daniel Mullins

Department of Public Administration

Research output: Contribution to journal › Article › peer-review

24 Scopus citations

Abstract

This article reports on the results of a small group experiment relating the effects of situational and psychological factors to the use of revenue forecast information on budgetary decision-making. The results suggest 'objective' information is not completely ignored because of conditions in the budgetary environment and that one's role in the budget process influences how 'objective' information is used. The results also indicate that some useful insights for budget theory are possible from small group experiments.

Original language	English (US)
Pages (from-to)	305-325
Number of pages	21
Journal	Policy Sciences
Volume	21
Issue number	4
DOIs	https://doi.org/10.1007/BF00138306
State	Published - Dec 1988

ASJC Scopus subject areas

Development
Sociology and Political Science
General Social Sciences
Public Administration
Management, Monitoring, Policy and Law

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abstract = "This article reports on the results of a small group experiment relating the effects of situational and psychological factors to the use of revenue forecast information on budgetary decision-making. The results suggest 'objective' information is not completely ignored because of conditions in the budgetary environment and that one's role in the budget process influences how 'objective' information is used. The results also indicate that some useful insights for budget theory are possible from small group experiments.",

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Do revenue forecasts influence budget setting? A small group experiment

Abstract

ASJC Scopus subject areas

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