PSYCHOLOGICZNE UWARUNKOWANIA BUDŻETOWANIA – WYBRANE ZAGADNIENIA
PSYCHOLOGICAL CAUSATIONS OF BUDGETING ‒ SELECTED ISSUES

Summary/Abstract: The aim of the article is to try to holistically look at the problem of psychological conditioning in budgeting. The considerations were based on literature studies in the field of budgeting, with particular emphasis on psychological aspects in controlling, especially in the budgeting process, and on the author’s own thoughts. Therefore, the argument contained in the article is theoretical. It showed that psychological phenomena, at every stage of budgeting, have a significant impact on the course of the budgeting process. The psychological dimension of budgeting is noticeable at the stage of choosing the principle and method of budget creation as well as at the stage of budget implementation and evaluation of its performance by assessing the attitudes and behavior of employees taking part in budgeting. The article is a contribution to further discussion on the psychological aspects of budgeting.

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