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The Behavioural Aspects of Budgeting - Social …

International Journal of Business and Social Science Vol. 3 No. 14 [Special Issue July 2012] 110 Examining the Behavioural Aspects of Budgeting with particular emphasis on Public Sector/Service Budgets Moolchand Raghunandan (Lecturer in Accounting) Narendra Ramgulam ( Student) Koshina Raghunandan-Mohammed (Assistant Lecturer in Accounting) With significant contributions from: Donna Fyfe/Balraj Kistow/Inshan Allaham/Raul K. Raghunandan Students Department of Management Studies The University of the West Indies St. Augustine Campus Abstract Budgets are part of management control designed to promote the efficient use of resources and providing support for other critical functions.

International Journal of Business and Social Science Vol. 3 No. 14 [Special Issue – July 2012] 110 Examining the Behavioural Aspects of Budgeting with particular emphasis on

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