Do revenue forecasts influence budget setting? A small group experiment

Stuart Bretschneider, Jeffrey J. Straussman, Daniel Mullins

Research output: Contribution to journalArticlepeer-review

18 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 languageEnglish (US)
Pages (from-to)305-325
Number of pages21
JournalPolicy Sciences
Volume21
Issue number4
DOIs
StatePublished - Dec 1 1988

ASJC Scopus subject areas

  • Development
  • Sociology and Political Science
  • Social Sciences(all)
  • Public Administration
  • Management, Monitoring, Policy and Law

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