Personality variables as predictors of budget system characteristics

Personality measures, perceptions of organizational climate, and attitudes toward the budgetary system were gathered from 97 operating executives with heavy budgetary responsibilities in 18 companies, along with data concerning the degree of rigidity or degree of participation in the budgetary system of each company. The personality traits of authoritarianism, need for independence, and flexibility were found to be correlated with the individual's perception of organizational climate and with certain attitudes toward the budgetary system. A discriminant analysis of these personality variables indicates that they have predictive ability concerning the rigidity or participativeness of the budgetary system but have no predictive ability concerning the individual's attitude toward the system.