ABSTRACT
This chapter collects the available conclusions about inputs into the budget system which originate from the kind of people the budgetees are themselves: how old they are, how long they have been in their jobs, what is the influence of their hierarchical and educational level, and which aspects of their personality and their cultural norms play a role in the system. Both youth and being rather new in the job appear to increase the use a budgetee makes of the figures he gets. This indicates that a job rotation policy which limits the period people stay in the same jobs may increase the practical use of budget figures. Hierarchical and educational level in themselves are probably less important as inputs to the system. Hierarchical level goes together with lower authoritarianism, however, which is probably instrumental in creating more favorable budget attitudes. The interview data reveal two other personality factors: job involvement and self- satisfaction. Job involvement is influenced by cultural norms. Although job involvement and self-satisfaction probably affect job motivation and/or job satisfaction in general, they have no direct significance for budget motivation.
