SENIOR ACCOUNTING OFFICER QUESTIONNAIRE
Instructions: Please circle the number on the scale which best represents your feelings or response.
Section A: Please rate the extent to which your company’s FORMAL BUDGETARY PROCESS exhibits
the following characteristics.
Not at
all
1. The budget preparation process adheres
to an established time schedule.
2. Managers have to meet deadlines during
die budget preparation process.
3. Procedures for preparing the budget are in
written form (e.g., a budget manual).
4. Detailed, line-item budgets are prepared.
5. Finalized budgets include supporting detail.
6. Budgets are reviewed for possible revisions
before they are finalized.
7. A committee composed of upper-level
managers oversees die various aspects of
the budget preparation process.
8. Guidelines exist for the resolution of conflict
between managers that might arise during
the budget preparation process.
9. Procedures for preparing die budget are applied
consistently from period to period.
10. All units are treated similarly by the budgeting
procedures.
11. Procedures for preparing the budget contain
provisions that allow for appeal of the budget
setforaunit
12. Budgeting procedures provide sufficient
opportunity to present views and opinions before
the budget is finalized.
13. Budgeting decisions are based on accurate
information and informed opinion.
I 2 3
1 2 3
2
2
2
3
3
3
1 2 3
1 2 3
4
4
4
To a great
extent
5 6 7
5 6 7
5
5
5
6
6
6
7
7
7
1 2 3 4 5 6 7
5 6 7
1 2 3 4 5 6 7
1 2 3 4 5 6 7
1 2 3 4 5 6 7
5 6 7
1 2 3 4 5 6 7
1 2 3 4 5 6 7