Section A: Please rate the extent to which your company’s FORMAL BUDGETARY PROCESS exhibits
die following characteristics.
Not at To a great
all extent
I. The budget preparation process adheres
to an established time schedule. 1 2 3 4 5 6 7
2. Managers have to meet deadlines during
the budget preparation process. 1 2 3 4 5 6 7
3. Procedures for preparing the budget are in
written form (e.g., a budget manual). 1 2 3 4 5 6 7
4. Detailed, line-item budgets are prepared. 1 2 3 4 S 6 7
5. Finalized budgets include supporting detail. 1 2 3 4 5 6 7
6. Budgets are reviewed for possible revisions
before they are finalized. 1 2 3 4 5 6 7
7. A committee composed of upper-level
managers oversees the various aspects of
the budget preparation process. 1 2 3 4 5 6 7
8. Guidelines exist for the resolution of conflict
between managers that might arise during
the budget preparation process. 1 2 3 4 5 6 7
9. Procedures for preparing the budget are applied
consistently from period to period. 1 2 3 4 5 6 7
10. All units are treated similarly by the budgeting
procedures. 1 2 3 4 5 6 7
11. Procedures for preparing foe budget contain
provisions that allow for appeal of foe budget
set for a unit 1 2 3 4 5 6 7
12. Budgeting procedures provide sufficient
opportunity to present views and opinions before
foe budget is finalized. 1 2 3 4 5 6 7
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Manager Questionnaire
Not at To a great
all extent
13. Budgeting decisions are based on accurate
information and informed opinion. 1 2 3 4 5 6 7
14. Budgetary decision makers tty bard not to favor
one unit over another. 1 2 3 4 5 6 7
15. Budgeting procedures ensure that budgets are
prepared in an ethical and moral way. 1 2 3 4 5 6 7
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Manager Questionnaire
Section B: Please rate your company’s FORMAL BUDGETARY PROCESS by circling a number along
the scale between each pair of adjectives.
1. Tight 1 2 3 4 5 6 7 Loose
2. Closed 1 2 3 4 5 6 7 Open
3. Unyielding 1 2 3 4 5 6 7 Accommodating
4. Suppressing I 2 3 4 5 6 7 Encouraging
5. Coordinated 1 2 3 4 5 6 7 Haphazard
6. Consistent I 2 3 4 5 6 7 Conflicting
7. Rigid 1 2 3 4 5 6 7 Flexible
8. Precise 1 2 3 4 5 6 7 Vague
9. Unfair 1 2 3 4 5 6 7 Fair
10. Improper 1 2 3 4 5 6 7 Proper
II. Unjust 1 2 3 4 5 6 7 Just
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Manager Questionnaire
Section C: Please indicate the extent to which you agree with each statement about characteristics that
describe YOUR SUPERVISOR.
My supervisor
Strongly Strongly
Disagree Agree
1. Involves me in setting all portions of
my budget. 1 2 3 4 5 6 7
2. Initiates budget-related discussions with me. 1 2 3 4 5 6 7
3. Seeks my opinions and suggestions when my
budget is being set 1 2 3 4 5 6 7
4. Consults me about special items I would like
to have included in the budget 1 2 3 4 5 6 7
5. Allows me to give my opinion about the
budget for my unit 1 2 3 4 5 6 7
6. Allows me to have influence on the final budget
formyunit 1 2 3 4 5 6 7
7. Finalizes my budget only when I am satisfied
withit 1 2 3 4 5 6 7
8. Includes changes I have suggested in new
budgets. 1 2 3 4 5 6 7
9. Gives a considerable amount of feedback about
my achievement concerning my budget goals. 1 2 3 4 5 6 7
10. Provides a great deal of feedback and guidance
about my budget variances. 1 2 3 4 5 6 7
11. Lets me know how well I am doing in terms of
achieving my budget goals. 1 2 3 4 5 6 7
12. Evaluates my ability to meet the budget for my unit 1 2 3 4 5 6 7
13. Expresses dissatisfaction about results for my
unit when the budget has not been met 1 2 3 4 5 6 7
14. Mentions budgets when talking to me about
other things. 1 2 3 4 5 6 7
15. Provides adequate explanations for budget
decisions that affect me. 1 2 3 4 5 6 7
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Manager Questionnaire
My supervisor:
Strongly
Disagree
16. Gives sufficient justification for important
budgetary decisions that affect my unit 1 2 3 4 5 6 7
17. Attempts to see that I have a clear
understanding of the rationale for budgeting
decisions he/she makes. 1 2 3 4 5 6 7
18. Treats me with kindness and consideration. 1 2 3 4 5 6 7
19. Shows concern for my rights as an employee. 1 2 3 4 5 6 7
20. Takes steps to deal with me in a truthful manner. 1 2 3 4 5 6 7
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Strongly
Agree
Manager Questionnaire
Section D: The following three statements relate to your unit’s MOST RECENTLY APPROVED
ANNUAL BUDGET. Please indicate the extent to which you agree with each statement.
Strongly Strongly
Disagree Agree
1. I am satisfied with the budget my unit received. 1 2 3 4 5 6 7
2. The budget my unit received was adequate. 1 2 3 4 5 6 7
3. When compared to other units, my unit received
a favorable budget. 1 2 3 4 S 6 7
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Manager Questionnaire
Section E: The following questions relate to mandatory meetings and reports that most be exchanged
with your immediate supervisor or budget officials when preparing the budget for your unit. Budget
officials represent company employees, other than your immediate supervisor, who have a role in the
budgeting process. Budget reports include any formal, written dissemination of financial or non-flnancial
data through paper or electronic media.
When answering the following questions: (a) assume a ONE YEAR time frame, and (b) consider
only budget meetings and reports that are necessary under a LITERAL or STRICT
INTERPRETATION of written policies (Le~, that are necessary to conform to the LETTER OF THE
LAW).
In die budget preparation process, what is the minimum number of times that you have to meet with:
1. your immediate supervisor (with or without budget officials and/or other managers being present)?
Answer _______ times
2. budget officials (with your immediate supervisor not present)?
Answer __________ times
In the budget preparation process, what is the minimum number of budget reports that you have to prepare
specifically for
3. your immediate supervisor?
Answer __________ budget reports
4. budget officials?
Answer__________ budget reports
In the budget preparation process, what is the minimum number of budget reports sent to you that have to
be prepared primarily by:
5. your immediate supervisor?
Answer __________ budget reports
6. budget officials?
Answer __________ budget reports
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Manager Questionnaire
Section F: Please indicate the extent to which you feel it is prudent to do the following:
Not at To a great
all extent
1. Submit a budget that can be safely attained. 1 2 3 4 5 6 7
2. Build slack into a budget in order to do things
that cannot be officially approved. 1 2 3 4 5 6 7
3. Propose budget goals that allow some breathing
room. 1 2 3 4 5 6 7
4. Make inflated budget requests for resources in
order to be able to bargain for resources
really needed. 1 2 3 4 5 6 7
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Section G: Considering more than just your ability to develop a budget, rate your performance as a
manager on die following dimensions.
Below Above
Average Average
1. Planning I 2 3 4 5 6 7
2. Investigating 1 2 3 4 5 6 7
3. Coordinating I 2 3 4 5 6 7
4. Evaluating 1 2 3 4 5 6 7
5. Supervising 1 2 3 4 5 6 7
6. Staffing I 2 3 4 5 6 7
7. Negotiating 1 2 3 4 5 6 7
8. Representing 1 2 3 4 5 6 7
9. Rate your overall performance 1 2 3 4 5 6 7
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Manager Questionnaire
Section H: Please indicate the extent to which you exhibit die following behaviors. (Note: “Other
company employees” represent those other than close friends.)
Not at To a great
all extent
1. I help other company employees who fall
behind in their work. 1 2 3 4 5 6 7
2. I share my expertise with other company
employees. 1 2 3 4 5 6 7
3. I act like a peacemaker when other company
employees have disagreements. 1 2 3 4 5 6 7
4. I take steps to try to prevent problems with
other company employees. 1 2 3 4 5 6 7
5. I give of my time to help other company
employees who have work-related problems. 1 2 3 4 5 6 7
6. I “touch base” with other company employees
before initiating actions that might affect them. 1 2 3 4 5 6 7
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Manager Questionnaire
Section I: Give your best estimate for each o f the following questions.
1. During the last twelve months, how many work days did you miss for the following reasons:
a. Sickness (e.g., colds, influenza, etc.)
__________ days
b. Personal days
__________ days
2. On the average, how many hours per week do you work (at home or at the office) above the company’s
formally-defined (typically, 40 hours) work week?
__________ hours per week
3. During the previous 10 officially off-work days (Le., weekends, holidays, vacation), how many of the
days did you work on company-related business?
_________ days
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Manager Questionnaire
Section J: This section lists statements about your company. Please indicate the extent to which you agree
with each statement.
Strongly Strongly
Disagree Agree
With regards to the company:
1. I find that my valu