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.
ASJC Scopus subject areas
- Sociology and Political Science
- Social Sciences(all)
- Public Administration
- Management, Monitoring, Policy and Law