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MID-YEAR ASSESSMENT Management Finance
Finance & Accounting
Pages 9 (2259 words)
Budgeting and Reporting [Student’s Name] [Course Title] [Instructor’s Name] [Date] Budgeting and Reporting Behavioural Issues that may emerge It is a common phenomenon for an organization to move towards implementing a systems and a set of processes that enable it to increase the overall productivity and improve the performance of the organization.
One of the behavioural issues that have been noticed within the case study is that of resistance from employees. It is a common observance within an organization to have employees refuses to work with the new system or processes. In some cases employees regard the new system as redundant or unnecessary altogether (Attwood, 1996). In such cases usually employees feel threatened by the new system and feel that it challenges their methods of working and makes them feel redundant. In the case provided it was observed that the supervisor of department D Janet was extremely unhappy after viewing the performance report. This behaviour shown by Janet shows that she felt threatened by the report and refused to accept the system altogether. In some cases employees tend to agree to the new budgeting system but ignore its implementation. Employees tend to assure executives of the organization that they would commit to the processes of the system but in reality tend to hold reservations about it, causing reluctance in the implementation of its implementation (Woldring, 2010). As seen in the case out of all the directors only one of the director was interested in its implementations whereas others were uncertain about it. ...
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