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Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

The Role of E-Collaboration Participative Budgeting

The Role of E-Collaboration Participative Budgeting
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Author(s): Kevin Dow (Kent State University, USA), Penelope Sue Greenberg (Widener University, USA) and Ralph H. Greenberg (Temple University, USA)
Copyright: 2006
Pages: 2
Source title: Emerging Trends and Challenges in Information Technology Management
Source Editor(s): Mehdi Khosrow-Pour, D.B.A. (Information Resources Management Association, USA)
DOI: 10.4018/978-1-59904-019-6.ch282
ISBN13: 9781616921286
EISBN13: 9781466665361


The increasing use of collaborative technologies and group support systems in the budgeting process has already begun to affect the procedures and outcomes of that process. Even though sizable bodies of research exist in both group support systems (GSS) and participative budgeting (PB), there is a paucity of evidence on how GSS have impacted the budgeting process and outcomes. The objective of this research is to integrate the extant literatures on GSS and PB into a theoretical model that is then used to empirically examine selected impacts of these technologies. The theoretical model is an adaptation and extension of the Theory of Planned Behavior (Ajzen 1991). A survey will be used to test hypotheses arising from the model.

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