Budget games and effort: differences between the United States and Latin America

While much work has been conducted on different behavioral factors affecting the budgetary process in the U.S., little effort has been made to examine how the budget process may differ in Latin America. The current study gathers data from U.S. and Latin American respondents to examine the implicatio...

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Bibliographic Details
Published in:	Journal of international accounting, auditing & taxation auditing & taxation, 1999, Vol.8 (2), p.241-267
Main Authors:	Collins, Frank, Almer, Elizabeth Dreike, Mendoza, Roberto I
Format:	Article
Language:	eng
Subjects:	Accounting Budget Games Budgeting Budgets Comparative analysis Cross-Cultural Cross-cultural analysis Economic behaviour Games Latin America Samples Statistical analysis Studies U.S.A
Online Access:	Get full text
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Summary:	While much work has been conducted on different behavioral factors affecting the budgetary process in the U.S., little effort has been made to examine how the budget process may differ in Latin America. The current study gathers data from U.S. and Latin American respondents to examine the implications of locale on budget game repertoires utilized, and in turn, budgetary effort expended. Results indicate significant differences across the locales. Latin American respondents were less likely to use Devious and Economic game repertoires. Across locales, individuals using Devious repertoires exerted less budgetary effort, while those using Economic repertoires exerted more.
ISSN:	1061-9518 1879-1603