Game play in budgeting is not new. They are routine behaviours adopted by managers and subordinates to cope with pressures inherent in the budgetary negation process or deliberate and pre-meditated manipulation of performance variables by managers to project an overtly conservative image into their budget. Nevertheless, when budget data is improperly applied such as placing much emphasis on budget, it can result in dysfunctional behaviour and other negative consequences such as the creation of budgetary slacks and budget gamesmanship. It could also arise due to conflicts between top management quest for control and lower-level management demand for flexibility, unclear objective setting process, market uncertainty, managers’ drive to achieve target .
Keywords: Budget, budget games, budgeting, budget participation