Abstract
This study presents an empirical study on the effects of budgetary goal characteristics on managerial attitudes and performance in two dimensions of goal clarity and goal difficulty. The results show that budget goal difficulty and budget goal clarity have significant effects on job-related and budget-related attitudes. Furthermore, budget goal difficulty is found to have a positive effect on managerial performance. High level of budget goal difficulty and budget goal clarity will lead to a high degree of budgetary incentives.
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