Two significant differences were found between theoretical expectation and empirical results to budgetary slack in managerial accounting study. First, subjects under the slack-inducing pay schemes set their budgets well above zero regardless of their risk-neutral or risk-averse characteristics, although their maximum rewards arise from setting their budgets at zero (Waller, 1988; Chow, Cooper, and Waller, 1988; Chow, Cooper, and Haddad, 1991). Second, theoretically subjects operating under truth-inducing pay schemes set budgets at their best estimate performance, that is, no budgetary slack. But in violation of traditional economic theory, truth-inducing pay schemes have not been found to drive all slack out of the budget (Chow, Cooper, and Haddad, 1991). These results suggest that the existence of other non-pecuniary factors impacting slack, such as personal integrity and conscience, or social pressure (Chow, Cooper, and Waller, 1988). Moreover, the other potential causes in methodology may affect the congruence with theoretical expectation: (1) single-period experimental setting may limit the subjects¡¦ learning effect (Chow, Cooper, and Haddad, 1991), or (2) social pressure that was not controlled between subjects results in measurement errors. This study investigates the impacts of pay scheme, social pressure, internal norm and organizational commitment on budgetary slack in the participative budgeting setting. Specifically, this research executes an experimental test of the effects of a truth-inducing pay scheme, superior-generated social pressure, and subordinates¡¦ intern norm and their organizational commitment on the propensity to set their budgets below expected performance. In the experimental setting budgets were participatively set under three kinds of pay scheme and under the condition of either existence of social pressure or no social pressure. Pay schemes are categorized by three factors: truth-inducing pay scheme, fixed-pay-plus-bonus pay scheme, and fixed-pay-plus-bonus pay scheme with ratchet. The social pressure manipulation involved having subordinates either personally submit their budgets and performance to a superior, or enter their budgets into a computer with no personal interaction. Moreover, internal norm and organizational commitment are measured by questionnaires built in the personal computer. The experiment was conducted by computerizing the multi-period task on the screen of man-machine interactive personal computer. To eliminate the potential social pressure, subjects in the group with no social pressure executed the computerized procedure to create a ¡¨doubled-blinded¡¨ environment where there was inter-participant anonymity (anonymity between subjects) and experimenter-participant anonymity (anonymity between experimenter and subjects), hence the effects of internal norm and organizational commitment on budgetary slack were investigated. This study tested the following hypotheses with 120 production unit managers that sampled from one manufacturing company in Kaohsiung. (1) Managers will build the least slack into their budget under a truth-inducing pay scheme, the second slack under a fixed-pay-plus-bonus pay scheme with ratchet, and the most slack under a fixed-pay-plus-bonus pay scheme. (2) Managers will build less slack into their budget as social pressure from superior is increased. (3) The difference in budgetary slack between the truth-inducing pay scheme and fixed-pay-plus-bonus pay scheme with ratchet will be reduced as social pressure from superior is increased. That is, there is an interaction between pay scheme and social pressure. (4) The level of slack built into the budget will be negatively correlated with the managers¡¦ degree of internal norm in condition of no social pressure. (5) The level of slack built into the budget will be negatively correlated with the managers¡¦ degree of organizational commitment in condition of no social pressure. The test result verified the mentioned-above hypotheses except item (1) that is partially supported. This study not only extends the management accounting literature that investigates the effects of pay schemes, but also further examines the potential effects of social pressure from superior, subordinates¡¦ internal norm and organizational commitment on budgetary slack. Especially, the results that isolated the effects of internal norm from social pressure on budgetary slack have shown the implications of personnel recruitment and managerial style in the enterprises organization.

A busca por novas linguagens para a participação no processo público de tomada de decisão levou a prefeitura do município de Santo André, estado de São Paulo, a aliar ao programa de Orçamento Participativo processos de Teatro do Oprimido, sistema desenvolvido pelo teatrólogo Augusto Boal a partir de seu exílio da ditadura brasileira até o ano de sua morte, 2009. A partir de uma abordagem crítica do Orçamento Participativo, segundo uma leitura à luz da obra do filósofo Michel Foucault, considera-se que a participação no governo pode conferir uma manutenção da ordem em vez de empoderamento da população. No que se refere ao Teatro do Oprimido, estudos críticos indicam que haveria nessa estética poucas possibilidades de elaboração poética dos processos. Considerando-se esses problemas, investiga-se de que forma o teatro possibilitaria redimensionar o processo de participação no orçamento. Estudam-se aspectos estéticos e pedagógicos relacionados ao desenvolvimento do Teatro do Oprimido nas plenárias de Orçamento Participativo em Santo André no período de 1997 a 2001. A discussão teórica empreendida levanta os conceitos foucaultianos de governamentalidade, biopolítica, panóptico e sujeito para operar a genealogia do poder em Teatro da qual se depreende a gênese do Teatro do Oprimido e a genealogia do poder em Contabilidade da qual se depreende a gênese do Orçamento Participativo. O estudo de caso que se realiza considera entrevistas com atores e espectadores das apresentações da esquete Orçamento Participativo pelo Grupo de Teatro do Oprimido de Santo André nas plenárias de Orçamento Participativo regionais e temáticas da cidade e outros documentos como fotos e textos. Desenvolve-se também uma simulação de um processo teatral sobre o orçamento na qual se avalia junto a estudantes universitários novas possibilidades ao Teatro do Oprimido e ao Orçamento Participativo. A avaliação dos resultados do caso indica limitações às intenções estéticas de abordagem do orçamento na modalidade do Teatro-Fórum, dadas pelo contexto governamental. A avaliação da simulação aponta o Teatro-Imagem como alternativa de investigação pedagógica sobre o orçamento, parecendo estar mais de acordo com uma perspectiva artística contemporânea. Considera-se que é a partir não da promoção da participação, mas do exercício de aproximação que o teatro pode reconfigurar o processo pedagógico do orçamento. / The search for new languages for public participation in the decision-making process led the municipality of Santo André, São Paulo, to combine the program of Participatory Budgeting with process of Theatre of the Oppressed, a system developed by Augusto Boal from his exile from the dictatorship in Brazil until the year of his death, in 2009. From a critical approach to Participatory Budgeting, based on the work of the philosopher Michel Foucault, it is considered that participation in government can give a regularity enforcement rather than empower the population. In the scope of Theatre of the Oppressed, critical studies indicate that there would be little chances of developing aesthetic poetic processes. Considering these problems, the research investigates how theater would allow interfere the process of participation in the budget. The study considers aesthetics and education related to the development of Theatre of the Oppressed in the plenary of Participatory Budgeting in Santo Andre in the period of 1997 to 2001. The theoretical discussion take up the Foucauldian concepts of governmentality, biopolitics, panoptics and subject to operate the genealogy of power in the theater which indicates the genesis of the Theatre of the Oppressed and the genealogy of power in Accounting from which indicates the genesis of the Participatory Budget. The case study considers to be held interviews with actors and spectators of the performances of the play \"participatory budget\" by the Group of Theater of the Oppressed Santo Andre in the regional and thematic plenary of Participatory Budgeting in the city and other documents such as photos and texts. It also carries the simulation of a theatrical process on the budget in which is evaluated with university students new opportunities to Theatre of the Oppressed and to Participatory Budget. Findings of the case indicates the limitations of the aesthetic intentions of the Forum Theatre method of approaching the budget given by government context. Findings suggest the Image Theater approach as an alternative of educational investigation to the budgetary process, as it seems to be better aligned to a contemporary artistic perspective. In conclusion, practice of connectedness and approximation seems to be much more relevant than promotion of participation to reset the budgetary pedagogical process.

A busca por novas linguagens para a participação no processo público de tomada de decisão levou a prefeitura do município de Santo André, estado de São Paulo, a aliar ao programa de Orçamento Participativo processos de Teatro do Oprimido, sistema desenvolvido pelo teatrólogo Augusto Boal a partir de seu exílio da ditadura brasileira até o ano de sua morte, 2009. A partir de uma abordagem crítica do Orçamento Participativo, segundo uma leitura à luz da obra do filósofo Michel Foucault, considera-se que a participação no governo pode conferir uma manutenção da ordem em vez de empoderamento da população. No que se refere ao Teatro do Oprimido, estudos críticos indicam que haveria nessa estética poucas possibilidades de elaboração poética dos processos. Considerando-se esses problemas, investiga-se de que forma o teatro possibilitaria redimensionar o processo de participação no orçamento. Estudam-se aspectos estéticos e pedagógicos relacionados ao desenvolvimento do Teatro do Oprimido nas plenárias de Orçamento Participativo em Santo André no período de 1997 a 2001. A discussão teórica empreendida levanta os conceitos foucaultianos de governamentalidade, biopolítica, panóptico e sujeito para operar a genealogia do poder em Teatro da qual se depreende a gênese do Teatro do Oprimido e a genealogia do poder em Contabilidade da qual se depreende a gênese do Orçamento Participativo. O estudo de caso que se realiza considera entrevistas com atores e espectadores das apresentações da esquete Orçamento Participativo pelo Grupo de Teatro do Oprimido de Santo André nas plenárias de Orçamento Participativo regionais e temáticas da cidade e outros documentos como fotos e textos. Desenvolve-se também uma simulação de um processo teatral sobre o orçamento na qual se avalia junto a estudantes universitários novas possibilidades ao Teatro do Oprimido e ao Orçamento Participativo. A avaliação dos resultados do caso indica limitações às intenções estéticas de abordagem do orçamento na modalidade do Teatro-Fórum, dadas pelo contexto governamental. A avaliação da simulação aponta o Teatro-Imagem como alternativa de investigação pedagógica sobre o orçamento, parecendo estar mais de acordo com uma perspectiva artística contemporânea. Considera-se que é a partir não da promoção da participação, mas do exercício de aproximação que o teatro pode reconfigurar o processo pedagógico do orçamento. / The search for new languages for public participation in the decision-making process led the municipality of Santo André, São Paulo, to combine the program of Participatory Budgeting with process of Theatre of the Oppressed, a system developed by Augusto Boal from his exile from the dictatorship in Brazil until the year of his death, in 2009. From a critical approach to Participatory Budgeting, based on the work of the philosopher Michel Foucault, it is considered that participation in government can give a regularity enforcement rather than empower the population. In the scope of Theatre of the Oppressed, critical studies indicate that there would be little chances of developing aesthetic poetic processes. Considering these problems, the research investigates how theater would allow interfere the process of participation in the budget. The study considers aesthetics and education related to the development of Theatre of the Oppressed in the plenary of Participatory Budgeting in Santo Andre in the period of 1997 to 2001. The theoretical discussion take up the Foucauldian concepts of governmentality, biopolitics, panoptics and subject to operate the genealogy of power in the theater which indicates the genesis of the Theatre of the Oppressed and the genealogy of power in Accounting from which indicates the genesis of the Participatory Budget. The case study considers to be held interviews with actors and spectators of the performances of the play \"participatory budget\" by the Group of Theater of the Oppressed Santo Andre in the regional and thematic plenary of Participatory Budgeting in the city and other documents such as photos and texts. It also carries the simulation of a theatrical process on the budget in which is evaluated with university students new opportunities to Theatre of the Oppressed and to Participatory Budget. Findings of the case indicates the limitations of the aesthetic intentions of the Forum Theatre method of approaching the budget given by government context. Findings suggest the Image Theater approach as an alternative of educational investigation to the budgetary process, as it seems to be better aligned to a contemporary artistic perspective. In conclusion, practice of connectedness and approximation seems to be much more relevant than promotion of participation to reset the budgetary pedagogical process.