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Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget

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  • Larissa Kyj
  • Robert J. Parker

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  • Larissa Kyj & Robert J. Parker, 2008. "Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 423-442.
  • Handle: RePEc:bla:abacus:v:44:y:2008:i:4:p:423-442
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    References listed on IDEAS

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    1. Briers, Michael & Hirst, Mark, 1990. "The role of budgetary information in performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 373-398.
    2. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1991. "Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals," Accounting, Organizations and Society, Elsevier, vol. 16(2), pages 105-120.
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    6. repec:bla:joares:v:20:y:1982:i:2:p:589-603 is not listed on IDEAS
    7. Mia, Lokman, 1988. "Managerial attitude, motivation and the effectiveness of budget participation," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 465-475, August.
    8. Chong M. Lau & Christen Buckland, 2001. "Budgeting-the Role of Trust and Participation: A Research Note," Abacus, Accounting Foundation, University of Sydney, vol. 37(3), pages 369-388.
    9. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    10. repec:bla:joares:v:24:y:1986:i:2:p:241-249 is not listed on IDEAS
    11. Pratt, Jamie & Jiambalvo, James, 1981. "Relationships between leader behaviors and audit team performance," Accounting, Organizations and Society, Elsevier, vol. 6(2), pages 133-142, April.
    12. Pratt, Jamie & Jiambalvo, James, 1982. "Determinants of leader behavior in an audit environment," Accounting, Organizations and Society, Elsevier, vol. 7(4), pages 369-379, October.
    13. repec:bla:joares:v:23:y:1985:i:2:p:829-842 is not listed on IDEAS
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    15. Kida, Thomas E., 1984. "Performance evaluation and review meeting characteristics in public accounting firms," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 137-147, June.
    16. Harrison, Graeme L., 1992. "The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 1-15, January.
    17. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    18. repec:bla:joares:v:20:y:1982:i:1:p:12-27 is not listed on IDEAS
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    21. Brownell, Peter, 1983. "Leadership style, budgetary participation and managerial behavior," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 307-321, October.
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    Cited by:

    1. Stephan Kramer & Frank Hartmann, 2014. "How Top-down and Bottom-up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange," Abacus, Accounting Foundation, University of Sydney, vol. 50(3), pages 314-340, September.
    2. Martin Hiebl, 2014. "Upper echelons theory in management accounting and control research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 223-240, January.
    3. Stefan Hofmann & Andreas Wald & Ronald Gleich, 2012. "Determinants and effects of the diagnostic and interactive use of control systems: an empirical analysis on the use of budgets," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 153-182, December.
    4. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
    5. Christian Kleine & Barbara Wei├čenberger, 2014. "Leadership impact on organizational commitment: the mediating role of management control systems choice," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 241-266, January.
    6. repec:bbz:fcpbbr:v:10:y:2013:i:2:p:72-94 is not listed on IDEAS

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