Q. Show the behavioural aspects when implementing budgets?

The following behavioural aspects could arise when implementing budgets

-  Budgets seen as a 'penny pinching' exercise rather than for cost control.

-  Employees become united, finding excuses for not meeting targets.

-  Lack of support from management may cause low motivation or morale.

-  Budgetary slack or 'budget padding' e.g. wasteful spending introduced within cost estimates submitted by management or staff.