The studies on budgeting, which have been carried out by academics in recent years tend in varying degrees to stress the accounting technique and process Processes involved At the other extreme, there are behavioural studies dealing with the impact of budgets on people. The present study is an attempt to fill the gap between the two extremes by introducing (he concept of play in the game of budget motivation. The problem posed is How to live with the budgets and yet be motivated by them The author has found that both motivation and job satisfaction of a budgetee are positively affected when the atmosphere created around the fulfilment of standards is one of sportmanship i.e.. of seeing budget control as a game. This game atmosphere is related to the control-autonomy balance, because a game presupposes a certain free area to play in, a certain margin or scope or play. Without this freedom, there can be no game spirit. Budgetees need free scope in budget fulfilment. This is a path-breaking study on the budgeting and should find favour with all those interested in the field of Industry, Commerce, Economic, Finance, Management and Planning

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