ABSTRACT This paper examines the budgeting process in three organisations that differ in their profit orientation and the industries within which they operate, using a social capital perspective. A qualitative case study approach was used. Semi-structured interviews were used to interview 38 managers involved in the budgeting process at the three case study organisations. The study highlights the importance of the social side of budgeting in organisations. Social capital arises through people working together and achieving more than they could working as separate individuals. An aspect of budgeting common to all organisations was the participation of interviewees in setting the budget. The social aspects of budgeting are not largely explored in the literature, and social capital theory is considered in order to shed light on this issue. The study provides insight for practitioners and policy makers on how social aspects influence (or not) the budgeting processes of organisations with different scopes.

中文翻译：

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社会资本与预算过程：三个组织的研究

摘要本文使用社会资本视角研究了三个组织的预算过程，这些组织的利润导向和运营行业不同。使用定性案例研究方法。半结构化访谈被用来采访三个案例研究组织中参与预算过程的38位经理。该研究突出了组织中预算的社会方面的重要性。社会资本是通过人们一起工作并取得比他们单独工作所能实现的成就更多的力量而产生的。所有组织预算的一个方面是受访者参与制定预算。文献中并未对预算的社会方面进行过多探讨，而是为了阐明这一问题而考虑了社会资本理论。