Budgetary meetings is defined as the extent to which the formal budgetary process
mandates meetings with others (supervisors and budget officials) for the purpose of
exchanging information related to budgetary matters. For its measurement, managers
self-reported the minimum number of times, in a one-year time frame, they had to meet
with (a) their immediate supervisors, with or without budget officials and/or other
managers being present, and (b) budget officials, without the immediate supervisor being
present. To form a composite measure of the number of mandated meetings, the
responses were summed. A log transformation was applied to the sum of mandated
meetings to offset skewness in the distribution of responses (Cohen and Cohen 1983,
261-263). Skewness is typically present when measurements are bounded on the low
end of the measurement scale by zero, but have no upper bound.
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