期刊名称：American Journal of Economics and Business Administration
印刷版ISSN：1945-5488
电子版ISSN：1945-5496
卷号：7
期号：1
页码：48-59
DOI：10.3844/ajebasp.2015.48.59
出版社：Science Publications
摘要：This research endeavours to investigate the involvement ofthe Human Resources (HR) department throughout the budgeting process and theutilization of budgets to further perform HR activities. Study seeks empiricalevidence based on the responses elicited from HR department managers in 100Pakistani companies with a distinct HR department. Results suggest that the HRdepartment has limited involvement in the budgeting procedures, which in turncould explain the limited use of budgets as a means of performance evaluationand communication. Evidence from survey showed that HR departments in Pakistando fully capitalize on the budgets as a mean of achieving organizational goals.This study contributes to the literature by analysing the responses of HRdepartment managers and their views towards the budgeting function from HRmanagement perspective in Pakistani companies.
关键词：Budgeting; Human Resources; Department; Motivation; Communication; Performance Evaluation; Control; Pakistan
