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

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  • Nouri, H.
  • Parker, R. J.

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  • Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
  • Handle: RePEc:eee:aosoci:v:23:y:1998:i:5-6:p:467-483
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    References listed on IDEAS

    as
    1. Ferris, Kenneth R., 1981. "Organizational commitment and performance in a professional accounting firm," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 317-325, October.
    2. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
    3. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    4. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392-392.
    5. repec:bla:joares:v:18:y:1980:i:2:p:551-573 is not listed on IDEAS
    6. 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.
    7. repec:bla:joares:v:20:y:1982:i:2:p:589-603 is not listed on IDEAS
    8. Mia, Lokman, 1988. "Managerial attitude, motivation and the effectiveness of budget participation," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 465-475, August.
    9. Ferris, Kenneth R. & Larcker, David F., 1983. "Explanatory variables of auditor performance in a large public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 8(1), pages 1-11, February.
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    Citations

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    Cited by:

    1. Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Grenoble Ecole de Management (Post-Print) halshs-00525349, HAL.
    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. Arnold, Markus C. & Artz, Martin, 2015. "Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 61-77.
    4. Utz Schäffer & Michael Zyder, 2007. "Eine Analyse des moderierenden Einflusses der Faktoren Wettbewerbsintensität, Marktdynamik und dezentrale Autonomie auf die erfolgreiche Gestaltung der Budgetierung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 7-33, April.
    5. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
    6. Cheok MUI YEE & Edward WONG SEK KHIN & Kamisah ISMAIL, 2016. "An analysis of budgetary goals impacting organizational performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 551-551, April.
    7. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
    8. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    9. Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka, 2000. "The design and effects of control systems: tests of direct- and indirect-effects models," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 185-202, February.
    10. repec:eee:spacre:v:20:y:2017:i:1:p:73-81 is not listed on IDEAS
    11. 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.
    12. Macinati, Manuela S. & Rizzo, Marco G., 2014. "Budget goal commitment, clinical managers’ use of budget information and performance," Health Policy, Elsevier, vol. 117(2), pages 228-238.
    13. repec:eee:spacre:v:19:y:2016:i:1:p:102-110 is not listed on IDEAS
    14. repec:ris:sphecs:0279 is not listed on IDEAS
    15. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
    16. Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Post-Print halshs-00525349, HAL.
    17. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    18. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    19. Jaramillo, Fernando & Mulki, Jay Prakash & Marshall, Greg W., 2005. "A meta-analysis of the relationship between organizational commitment and salesperson job performance: 25 years of research," Journal of Business Research, Elsevier, vol. 58(6), pages 705-714, June.
    20. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
    21. manuela S. Macinati & Marco G. Rizzo & Gianluca D'Agostino, 2014. "Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi," MECOSAN. Menagement e economia sanitaria, FrancoAngeli Editore, vol. 2014(92), pages 55-75.

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