Model of budgeting attitude, attitudes has impact on decision making through changing in beliefs toward a
focal behavior (Norman, Abraham, & Conner, 2002; Posavac, Sanbonmatsu, & Fazio, 1997). The beliefs changing
intervenes the performance of a focal behavior (Armitage & Conner, 2000). Using Cognitive structure as a
determinant of attitudes, cognitive structures are in the model of budgeting attitude (see Figure 2.)