ocr: Motivation Itis generally accepted that a well-detined, achievable budget will have a positive motivating influence "pon those individuals who have operational responsibility for its attainment. Ifmanagers throughout the organisational hierarchy have enjoyed a full participatory role during the budget setting process then employee awareness of company goals will be more effectively disseminated and staff will be more likely to be committed towards the achievement of organisational objectives. If, on the other hand, the budget is merely imposed upon the employees vithout any consultative proces ...