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Budget Gaming: Politics, Ethics, And Compensation, Gretchen Decker

Dissertations

Practitioners are frustrated with the budgeting process, frequently complaining that budgets cause undesirable and political behaviors in the organization (Jensen, 2001). One of the most frequent problems is budget gaming, which critics consider non-value added and frustrating. In a 2010 survey, over 95% of respondents acknowledged that budget gaming exists at least “occasionally” (Libby & Lindsay, 2010). Previous studies indicate budget gaming is frustrating, prevalent, and wasteful (Hansen et al., 2003; Libby & Lindsay, 2007; Neely et al., 2003).

I conducted an experiment to investigate organizational influences (organizational politics, compensation condition, ethics attestation) and their impact on budget gaming. The …

The Effect Of Leader-Member Exchange, Co-Worker Cooperation And Locus Of Control On Employee Outcomes In Lebanese Smes: Perceptions Of Politics As A Mediator, Sakina El Jisr, Abdul Rahman Beydoun, Nehale Mostapha

BAU Journal - Society, Culture and Human Behavior

Purpose – This study aims to investigate the nature of the relationships between three variables (leader-member exchange, locus of control and co-worker cooperation) and two employee outcomes (job satisfaction and turnover intention). It also examines whether these relationships are mediated by perceptions of politics.

Design/methodology/approach – Survey data was obtained from 300 employees from Lebanese SMEs located between Tripoli and Beirut. Mediation was tested using Baron and Kenny (1986)’s framework.

Findings – Results revealed that leader-member exchange and co-worker cooperation are positively related to job satisfaction and negatively related to turnover intention. Locus of control, on the other hand, is …