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The purpose of this paper is to investigate whether a greater flexibility in the budget time-structure, which allows for shifting budgetary funds beyond the budget year, does, in fact, mitigate inefficiencies in budget spending. Traditional budgets are usually tied to a finite time span, e.g. one year, and are heavily criticized both for hampering efficient resource allocation and also for encouraging dysfunctional budget spending behaviours such as wasteful spend-downs at the end of the budget year and inappropriate holding back of funds early on.

A research framework is proposed which draws on critical perspectives developed in prior research and an analytical model put forward by Pollack/Zeckhauser that is adopted as the basis for the development of the hypotheses. In an explorative study, data from an empirical questionnaire survey administered to 219 practitioners, mainly managers, from Austria are then used to substantiate the hypotheses.

Finite-period budgets and fully flexible budgets, which allow subordinates both to save unspent funds beyond the budget year and also to borrow funds from future budgets, cause inefficiencies in budget spending. Subordinates who are allowed to spend and save funds at their discretion without being threatened by the loss of funds or imminent debts seem to spend their budgets most efficiently.

The present paper contributes to the management accounting literature by investigating a heavily criticized but rather underexplored area of budgeting and by subjecting theoretical propositions from prior research to explorative empirical testing. Enhanced understanding of the temporal effects of the budget cycle structure will help practitioners improve budget spending and should encourage further research.

The purpose of this study is to examine how doctoral students navigate preparing for an academic career, particularly through instructional professional development, in the context of the entire doctoral program. For doctoral students pursuing an academic position, the dissertation process provides one avenue for developing their skills and identities as independent researchers. Yet, research shows a need to provide support for student’ instructional professional development and to understand how they are shaped into educators and researchers.

A multiple case study methodology was designed to capture the perceptions and experiences of 21 alumni of an academic career preparation program at a large, public university. In this exploratory, qualitative study, semi-structured interviews and final reports from program coursework were analyzed using a modified analytic induction methodology.

This study employs elements of self-determination theory and transition theory to interpret doctoral students’ transitions into and through the instructional professional development program under study. The participants sought competence in their teaching by participating in this voluntary and supplemental program. These students exercised autonomy in the pursuit of this professional development and in overcoming challenges to relatedness in the form of non-supportive program structures, including curriculum and faculty.

This study contributes to the graduate education literature on the experiences of doctoral students as they prepare for and transition into their future academic careers.