Budgetary biasing in organizations: Theoretical framework and empirical evidence |
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| Authors: | Kari Lukka |
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| Affiliation: | 1. Diabetes Center, First Department of Propaedeutic Internal Medicine, Medical School, National and Kapodistrian University of Athens, Laiko Hospital, Athens, Greece;2. Department of Cardiology, Laiko Hospital, Athens, Greece;1. Department of Clinical Therapeutics, University of Athens, Athens, Greece;2. Division of Oncology, Department of Medicine, University Hospital, University of Patras Medical School, Patras, Greece;3. 1st Department of Medical Oncology, “Agios Savvas” Hospital, Athens, Greece;4. 3rd Department of Clinical Oncology, Theagenion Cancer Hospital, Thessaloniki, Greece;5. Department of Medical Oncology, University Hospital of Heraklion, and Medical School, University of Crete, Heraklion, Crete, Greece;6. “Mitera” Hospital, Athens, Greece;7. 2nd Department of Urology, Sismanoglio Hospital, School of Medicine, University of Athens, Athens, Greece;8. Department of Urology, Athens University Medical School, Laiko Hospital, Athens, Greece;9. Department of Medical Oncology, General Hospital of Chania, Chania, Greece;10. “Lefkos Stavros” Hospital, Athens, Greece;11. Department of Medical Oncology, Venizelio Hospital, Heraklion, Greece;12. Medical Oncology Department, 251 General Air Force Hospital, Athens, Greece;2. School of Mathematical Sciences, University of Nottingham, Nottingham, United Kingdom;1. Department of Pharmacy, Pharmacology and Toxicology Section, University of Genoa, Genoa, Italy;2. Division of Neurosurgery, Galliera Hospital, Genoa, Italy;3. Center of Excellence for Biomedical Research, University of Genoa, Genoa, Italy;1. Quintessa Limited, 633/635 Birchwood Boulevard, WA3 7QU, Warrington, United Kingdom;2. Institut de Radioprotection et de Sûreté Nucléaire (IRSN), PRP-ENV, SERIS, LM2E, Cadarache, Saint-Paul Lez Durance, France;3. Aleksandria Sciences Limited, S7 2DD, Sheffield, United Kingdom;4. Swedish Radiation Safety Authority, SE-171 16, Stockholm, Sweden |
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| Abstract: | The purpose of this study is to increase the understanding of budgetary biasing behaviour. The findings are of both a theoretical and empirical nature. The theoretical results provide a framework containing two major parts: an explanatory model of budgetary biasing at the individual level, and an organizational model for budgetary biasing. In the empirical part of the study an attempt is made to test the usability of the framework in a relatively large firm with several profit-centers. Biasing action is found to be a result of an interplay of various inter-related factors. Overall, the framework is considered to provide a valid basis for trying to understand and interpret the budgetary biasing behaviour in the firm studied. |
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