Budgeting: Principles, Practice and Behavioral Impacts
Learning objectives
After completing this course, the learner should be able to:
- Apply agency theory and goal congruence in budgeting contexts
- Describe the steps in the organizational planning process
- Assess the behavioral factors that influence budget development and implementation
- Differentiate between various budgeting approaches and their impact on employee motivation and organizational effectiveness
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823