The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment

This study explores the linkages between budget participation and job performance. In the proposed theoretical model, budget participation affects job performance via two intervening variables: budget adequacy and organizational commitment. Accordingly, budget participation leads to high budget adeq...

Full description

Saved in:
Bibliographic Details
Published in:Accounting, organizations and society organizations and society, 1998-07, Vol.23 (5), p.467-483
Main Authors: Nouri, H., Parker, R.J.
Format: Article
Language:English
Subjects:
Accounting research
Budgeting
Budgets
Correlation analysis
Hypotheses
Individual performance
Motivation
Performance appraisal
Questionnaires
Studies
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This study explores the linkages between budget participation and job performance. In the proposed theoretical model, budget participation affects job performance via two intervening variables: budget adequacy and organizational commitment. Accordingly, budget participation leads to high budget adequacy which, in turn, increases job performance directly and indirectly via organizational commitment. To test the proposed relationships, a survey questionnaire was administered to managers of a large American corporation. The results of path analysis support the hypothesized relationships.
ISSN:0361-3682
1873-6289
DOI:10.1016/S0361-3682(97)00036-6