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The effects of managerial level on the relationship between budgetary participation and job satisfaction

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  • Dunk, Alan S.

Abstract

The literature provides little research support for a consistent correlation between participation in the budget setting process and job satisfaction. The findings of empirical research suggest that the degree of authority inherent in jobs at different managerial levels may influence the relationship between participation and job satisfaction. The extent to which participative budgeting enhances job satisfaction may be dependent upon the degree to which managers expect that participation in the budget setting process provides them with the opportunity to exercise control inherent at their managerial level over their areas of responsibility. The purpose of this paper is to evaluate whether or not the relationship between participation in the budget setting process and job satisfaction is contingent upon managerial level. The findings of an empirical study conducted in Britain suggest that high-level managers derive significantly greater job satisfaction from participation than do low-level managers.

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  • Dunk, Alan S., 1992. "The effects of managerial level on the relationship between budgetary participation and job satisfaction," The British Accounting Review, Elsevier, vol. 24(3), pages 207-218.
    • Handle: RePEc:eee:bracre:v:24:y:1992:i:3:p:207-218
    DOI: 10.1016/S0890-8389(05)80020-4
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    3. Brownell, P & Hirst, M, 1986. "Reliance On Accounting Information, Budgetary Participation, And Task Uncertainty - Tests Of A 3-Way Interaction," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 241-249.
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    5. Chenhall, Robert H. & Brownell, Peter, 1988. "The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 225-233, April.
    6. Brownell, Peter, 1983. "Leadership style, budgetary participation and managerial behavior," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 307-321, October.
    7. Ferris, Kenneth R., 1977. "Perceived uncertainty and job satisfaction in the accounting environment," Accounting, Organizations and Society, Elsevier, vol. 2(1), pages 23-28, January.
    8. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
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    1. Vinícius Costa da Silva Zonatto & Juliana Constâncio Nascimento & Micheli Aparecida Lunardi & Larissa Degenhart, 2020. "Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 24(6), pages 532-549.
    2. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.

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