Examlex
The first and last steps respectively in the developing a master budget are:
Normative Orientations
The attitudes, beliefs, and values that inform how individuals ought to behave in social contexts, often guiding moral or ethical decisions.
Differentiation
The process of becoming or making something different, in sociology, it refers to the development of increasingly specialized roles and institutions within a society.
Peter Blau's Exchange Theory
A sociological perspective that views social interactions as transactions in which individuals seek to maximize their rewards and minimize their costs.
Legitimization
The process of making something acceptable, justified, or seen as legitimate, often in a social, legal, or moral sense.
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