Abstract

Academic and administrative staff involved in the budget process in four small-medium universities in Ontario responded to a 16-page mail questionnaire on budgeting attitude as it relates to content, context, process, environmental outcomes, and personal factors. The results showed that for this setting, budgetees seem to have positive budget attitudes, high academic satisfaction levels, and high commitment levels. There was some dissatisfaction expressed, however, with many economic facets, including the university budget, the faculty budgets, the university's long-range plans, and the university's external relations. The personal budget history and values as motivators appeared to have less of an effect on budgetary attitude than did the respondent's definition of a budget, the perception of a consultative, fair superior-subordinate leadership style, and the fact that the superior holds the budgetee personally accountable for budget variances within the department. As hypothesized, there was not a significant difference in budget attitude scores between those of an administrative background and those of an academic background. Objectives for administrators in this particular environment are discussed.