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Some Further Evidence on the Effects of Budget Use and Budget Participation on Managerial Perfor Mance

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  • Mark K. Hirst

    (School of Accountancy, University of N.S.W.)

Abstract

In contrast with Brownell (1982), this study shows that the interaction between budget participation and budget emphasis has no effect on overall job perfor Mance. Two alternative ways of reconciling the inconsistent results are discussed. Subjects are 44 managers; and the data are collected using a questionnaire survey.

Suggested Citation

  • Mark K. Hirst, 1987. "Some Further Evidence on the Effects of Budget Use and Budget Participation on Managerial Perfor Mance," Australian Journal of Management, Australian School of Business, vol. 12(1), pages 49-56, June.
    • Handle: RePEc:sae:ausman:v:12:y:1987:i:1:p:49-56
    DOI: 10.1177/031289628701200104
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    References listed on IDEAS

    as
    1. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    2. Otley, Dt, 1978. "Budget Use And Managerial Performance," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 122-149.
    3. Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
    4. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
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    Cited by:

    1. Saravanamuthu, Kala & Tinker, Tony, 2003. "Politics of managing: the dialectic of control," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 37-64, January.
    2. Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
    3. 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.
    4. Otley, David & Fakiolas, Alexander, 2000. "Reliance on accounting performance measures: dead end or new beginning?," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 497-510, May.
    5. Inès Elaini Gaddour & Jean-François Casta, 2017. "Contribution à l'étude de la qualité de l'audit : une approche fondée sur le management des équipes et le comportement des auditeurs," Post-Print hal-01907423, HAL.

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