Attitudes towards Budgets in SME’s: Exploring the Theory of Planned Behaviour

Stuart Ross; Gregory Laing; Gabrielle Parle

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Attitudes towards Budgets in SME’s: Exploring the Theory of Planned Behaviour

Journal article

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Attitudes towards Budgets in SME’s: Exploring the Theory of Planned Behaviour

Stuart Ross, Gregory Laing and Gabrielle Parle

e-Journal of Social & Behavioural Research in Business, Vol.6(2), pp.34-41

2015

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Abstract

Business and Management

budget attitudes

SME's

theory of planned behaviour

Purpose: The purpose of this study was to determine the attitudes towards budgets by owner/managers of SME's and investigate whether the issues raised in the literature continued to be relevant. Methodology: The database used in the study consisted of 68 responses from SME owner/managers in Australia. The theory of planned behaviour was used as a model for establishing the variables and their respective relationship to derive the attitude towards budgets. Two groups were identified, group 1 were non users of budgets and group 2 were users of budgets. The attitude towards budgets was examined using the t-test for variance between the groups. Findings: Group1 was found to have a negative attitude towards budgets (-0.06) and group 2 was found to have a positive attitude towards budgets (0.25). The results support the relationship between the variables in the theory of planned behaviour model. The difference between the groups was found to be statistically significant at α 0.001. Implications: This study contributes to the theoretical development of the application of the theory of planned behaviour for evaluating decisions by owner/managers in SME's.

Details

Title: Attitudes towards Budgets in SME’s: Exploring the Theory of Planned Behaviour
Authors: Stuart Ross (Author) - University of the Sunshine Coast - Faculty of Arts, Business and Law
Gregory Laing (Author) - University of the Sunshine Coast - Faculty of Arts, Business and Law
Gabrielle Parle (Author) - University of the Sunshine Coast - Faculty of Arts, Business and Law
Publication details: e-Journal of Social & Behavioural Research in Business, Vol.6(2), pp.34-41
Publisher: Australian Business Education Research Association
Date published: 2015
ISSN: 1838-8485; 1838-8485
Organisation Unit: University of the Sunshine Coast, Queensland; USC Business School - Legacy
Language: English
Record Identifier: 99450556602621
Output Type: Journal article
Research Statement: false

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