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This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

On the invitation of the Editor I am publishing in the JOURNAL OF DOCUMENTATION a selection of lists of music publishers' numbers, with an indication of the date of issue of their publications so numbered.

The debate concerning the religious use of psychoactive substances may seem an unlikely candidate for revival in the current prohibitionist climate. Drug consumption is far more likely to incite public concern over the harmful and habit forming properties of certain substances, than conjure up an enthusiasm born of the 1960s for their potential to produce a sincere mystical experience. However, the recent emergence of religious movements who consume plant hallucinogens as their sacrament, and the growth of drug tourism for the spiritually inclined, reflects a renaissance in the use of psychoactive plants and chemicals for spiritual inspiration. This trend presents a challenge to the way in which certain drugs are culturally and legally defined, and brings the concept of religious freedom into the sphere of drug policy.

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.