BUDGETARY PRESSURE, ATTITUDINAL DYSFUNCTION AND INVOLVEMENT

A number of criticisms characterize the budgetary procedure. On a technical level, the budget is criticized for its difficulties in translating strategy into operational decisions, in finalizing and facilitating the steering of the organization. On the human level, the subject of the book, the use of the budget to evaluate performance is said to lead to harmful individual behaviors such as budget slack and data manipulation.The differences between "agency theorists" and "behaviorists from the School of Human Relations" indicate that the issue has only been approached from the psychosocial aspect and has not focused much on the operational side.Two objectives therefore characterize this paper. The first is to determine the cognitive process by which budgetary evaluation influences the propensity to slack and the intention to manipulate data via the theories of reasoned action, planned behavior, and the technology acceptance model. The second is to analyze, through social exchanges, the role of organizational involvement on the direct and indirect links between budget pressure, slack and intention to manipulate data.