Questionnaire data were gathered from managers at 154 companies and analyzed with multiple regression. Mixed support was found for relationships between supervisors' budget-related behaviors and managers' organizational attitudes and behaviors. Proposed relationships between characteristics of a formal budgeting process and supervisors' budget-related behaviors were generally not supported. Direct effects of characteristics of a formal budgeting process on managers' organizational attitudes and behaviors were not supported. The general conclusion of the study is that procedural characteristics of a formal budgeting process have at most a modest effect on managers' organizational attitudes and behaviors.