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Attitudes towards Budgets in SME’s: Exploring the Theory of Planned Behaviour
Journal article   Open access   Peer reviewed

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.

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