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The object of this paper is to present the behavioral aspects of budgets as a model for managerial control.

It introduces evidence that little use of budgetary information is ascertained in practice. This mainly due to ignorance of behavioral considerations. It presents a brief discussion of meditation and expectation theories.

It discusses the principle of participation in budget setting and the problem of budgetary slack.

It compares the traditional model of Control in contrast with the decision making model. It discusses the use of budgets as a means of performance evaluation and presents a brief discussion of Islamic thought as regards budgets and standards in order to stimulate self-control.

Finally it Commends several recommendations to enhance the effeciveness of the budgetary control System in practice.