Drawing on network theory from the organizational sociology
literature, this book examines issues related to which
organizational factors determine how employees influence the
budgeting process. Data were collected from managers who
participate in the budgeting process at a major apparel
manufacturer. Social network analysis was employed to measure how
the structure of the network of managers affects the budgeting
process. The results show that budgetary influence is structurally
determined and resides with managers holding central positions in
the organizational network. Thus, while formal procedures determine
which employees are involved in budgeting activities, only
centrally positioned managers actually influence budgetary
outcomes. The findings indicate that influence, not involvement, is
the key to empowerment in the budgeting process. This research
suggests that researchers and practitioners should be aware of an
organization's social structure when examining a participative
budgeting process. The difference between formal designs and actual
influence is indicative of a "rhetoric-reality gap" which can
impair the effectiveness of management control systems.
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