Participative Budgeting and Participant Motivation: A Review of the Literature

In their discussion - Participative Budgeting and Participant Motivation: A Review of the Literature - by Frederick J. Demicco, Assistant Professor, School of Hotel, Restaurant and Institutional Management, The Pennsylvania State University and Steven J. Dempsey, Fulton F. Galer, Martin Baker, Graduate Assistants, College of Business at Virginia Polytechnic Institute and State University, the authors initially observe: “In recent years behavioral literature has stressed the importance of participation In goal-setting by those most directly affected by those goals. The common postulate is that greater participation by employees in the various management functions, especially the planning function, will lead to improved motivation, performance, coordination, and functional behavior. The authors analyze this postulate as it relates to the budgeting process and discuss whether or not participative budgeting has a significant positive impact on the motivations of budget participants.” In defining the concept of budgeting, the authors offer: “Budgeting is usually viewed as encompassing the preparation and adoption of a detailed financial operating plan…” In furthering that statement they also furnish that budgeting’s focus is to influence, in a positive way, how managers plan and coordinate the activities of a property in a way that will enhance their own performance. In essence, framing an organization within its described boundaries, and realizing its established goals. The authors will have you know, to control budget is to control operations. What kind of parallels can be drawn between the technical methods and procedures of budgeting, and managerial behavior? “In an effort to answer this question, Ronen and Livingstone have suggested that a fourth objective of budgeting exists, that of motivation,” say the authors with attribution. “The managerial function of motivation is manipulative in nature.” Demicco, Dempsey, Galer, and Baker attempt to quantify motivation as a psychological premise using the expectancy theory, which encompasses empirical support, intuitive appeal, and ease of application to the budgetary process. They also present you with House's Path-Goal model; essentially a mathematics type formula designed to gauge motivation. You really need to see this. The views of Argyris are also explored in particular detail. Although, the Argyris study was primarily aimed at manufacturing firms, and the effects on line-supervisors of the manufacturing budgets which were used to control and evaluate their performance, its application is relevant to the hospitality industry. As the title suggests, other notables in the field of behavioral motivation theory, and participation are also referenced. “Behavioral theory has been moving away from models of purported general applicability toward contingency models that are suited for particular situations,” say the authors in closing. “It is conceivable that some time in the future, contingency models will make possible the tailoring of budget strategies to individual budget holder personalities.”

In arrayed ranks array technology in the study of mesothelioma steven

Mesothelioma is a rare malignancy arising from mesothelial cells lining the pleura and peritoneum. Advances in modern technology have allowed the development of array based approaches to the study of disease allowing researchers the opportunity to study many genes or proteins in a high-throughput fashion. This review describes the current knowledge surrounding array based approaches with respect to mesothelioma research. © 2009 by the International Association for the Study of Lung Cancer.

Steven Lowell Loewenthal at school; Amsterdam.

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Steven Lowell Loewenthal at school; Amsterdam.

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Steven Lowell Loewenthal with members of the Greenberg family; Philadelphia.

The Greenbergs were relatives from Philadelphia who provided the entry papers to the United States for the Lowell Loewenthal family

Photo collage of Steven Lowell, his parents Fritz Loewenthal and Alice (Lizzie) nee Weissberger, in Amsterdam and on the ship that brought them to the United States.

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Steven M. Lowenstein Collection - Addenda. 1960s-2007

The Steven Lowenstein Collections documents professional activities of Steven Lowenstein, writer, researcher, historian, and teacher. Documents comprising the collection reflect his interests in a wide spectrum of topics related to Jews and Judaism, such as modernity and tradition and their influence on the religion and common folks; Berlin Jews of the upper strata; similarities and differences between agrarian/rural and urban Jews; popular and official Judaism; secular and religious Jews; and other Jewish related topics. However, there is a very small amount of materials related to his professional activities other than research and writing.

Untitled (after Steven and John)

'Untitled (after Steven and John)' takes inspiration from Spielbergian tracking shots and Baldessarian collages to create ghostly apparitions that explore the affective power of the cinematic close up. By appropriating and obfuscating this common filmic convention, the work investigates the intersubjective potential of the moving image.

Robert Heinich, Michael Molenda, James D. Russell, Sharon E. Smaldino, Instructional Media and Technologies for Learning, Prentice-Hall, Inc., Englewood Cliffs, New Jersey 1996, ss. 446. Steven Hackbarth, The Educational Technology Handbook. A Comprehensive Guide, Educational Technology Publications Inc., Englewood Cliffs, New Jersey 1996, ss. 351

Recenzje i sprawozdania z książek