The Budgeting Games People Play.
研究管理者如何通过不同策略（称为“游戏”）应对上级的预算领导风格和人际压力，发现预算态度与策略选择、领导风格及角色压力相关。
Abstract ABSTRACT: Managers would likely have different ways, termed games, of coping with their superior's budgetary leadership style and the interpersonal stress associated with budgeting. Additionally, these factors are likely to be associated with different budgetary attitudes. We examined the patterns of gameplay as well as leadership styles and role stress to determine whether these factors were correlated with the subordinates' attitude toward achieving their budget. We found that the game patterns of DEVIOUS, ECONOMIC, INCREMENTAL, and TIME were correlated with subordinates' attitude toward achieving their budgets, particularly when considered In the context of their superior's leadership style and the amount of role stress present. In particular, we found that a manager with a positive budgetary attitude used the ECONOMIC, INCREMENTAL, or TIME game pattern, avoided the DEVIOUS pattern, had low role stress, and had a superior with a punitive leadership style.