The actions of Mr. Cleaver, in essence, violate the standards of ethical professional practice. In case of ethical conflict, the proper channel would be following your organization’s policies on conflict resolution. If the policies fail to resolve the dispute, one is required to discuss the issue with the supervisor. And if the supervisor is involved in the conflict, one should take the matter to the next level, for example, the management level. In Mr. Cleavers case, he diverted the funds that were allocated to West Harris County high to East Harris County High just because Ms. Simmons thought it was best to use the funds for teacher training because the school had enough computers. He even threatened to tell others that Ms. Simmons refused the money if asked. This was unethical; instead, he should have consulted his superiors to discuss the issue instead of making drastic decisions.
Participative budgeting programs are considered to be creative policymaking processes. Tanase (2013) notes that participative budgeting is where subordinates are involved in the setting of budgets. In other words, it consists of the influence of subordinates over the final budgets. Thus, it is viewed as the influence of the subordinates in setting the budgets. It is imperative to note that subordinates know better than their managers the activities that they undertake, their ramification and what resources they require to attain the specified objectives (Prummer et al., 2011; Sgueo, 2016).
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Participative budgeting could improve resource allocation for the Harris County School District by ensuring that resources are allocated adequately, and they fulfill the needs of each school in the district. Each school principal would be able to communicate their school needs to the school board, and the board will allocate funds that will solve the specified needs. For instance, if the Harris County School District practiced participative budgeting, the school board would know that West Harris County High have enough computers; hence they do not need resources to purchase more computers. However, the teachers lack adequate training; therefore, the funds can be directed for teacher training.
References
Prummer, P., Frey, P., Schentler, P., Williams, H. J., & Motwani, J. (2011). Participative budgeting: A review of empirical research and practical implications. International Journal of Business Innovation and Research, 5 (5), 559. doi:10.1504/ijbir.2011.042450
Sgueo, G. (2016). Participatory Budgeting: An Innovative Approach. SSRN Electronic Journal . doi:10.2139/ssrn.2712213
Tănase, G. (2013). An Overall Analysis of Participatory Budgeting Advantages and Essential Factors for an Effective Implementation in Economic Entities. Journal of Eastern Europe Research in Business and Economics, 1-12. doi:10.5171/2013.201920
