Abstract This study of budgetary control and the relationships among some behavioral variables affecting individual response to budgets suggests that perceived budget characteristics, attitudes toward these characteristics and personal flexibility are important correlates with budgetary response attitudes. Furthermore, increased age, tenure and status of organization members did not correlate with increased budgetary responsiveness. These results were found to be congruent with the organizational socialization process whereby organizational members are inculcated with organizational norms, values and required behaviors.
Frank Collins (Sat,) studied this question.