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This case addresses behavioral aspects of organizational budgeting. Its general purpose is to show that organizational managers are concerned with and react to both (a) the budget that their unit receives (i.e., the budgeting outcome) and (b) the process (i.e., procedures) by which this budget was developed. A particular emphasis of the case is the notion that managers want the budgeting process to be fair. The case is a vehicle for familiarizing accounting students with relevant concepts from an extensive body of research that focuses on procedural fairness, which is the extent to which a decision-making process complies with a person’s criteria of what is proper. Findings of this research have been found to extend to the current organizational budgeting setting. The case can be used to discuss reasons that managers care about the nature of their budget and the budgeting process, types of attitudinal and behavioral reactions that managers might have to budgeting in their organization, criteria that managers apply in determining if their organization’s budgeting process is fair, and reasons that managers seek a fair budgeting process. The intended audience for the case is senior-level undergraduate and masters-level accounting students who have completed Cost Accounting or an equivalent course that deals in a meaningful way with technical aspects of budgeting.