The extensive literature on participative budgeting has paid little attention to the interaction among managers as they discuss and resolve budget-related issues. This study employs goal interdependence theory to explore the impact of team dynamics on budgeting. How managers believe their goals...

An experimental exercise was designed in order to provide insight into the behaviour congruence of managers in relation to capital budgeting judgements. Behaviour congruence was operationalised by adopting judgement consensus measures used in the Human Information Processing literature. A large...