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La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di un caso studio

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  • Marco Giovanni Rizzo

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  • Marco Giovanni Rizzo, 2014. "La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 9-34.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2014-001002
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    1. Otley, David & Pollanen, Raili M., 2000. "Budgetary criteria in performance evaluation: a critical appraisal using new evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 483-496, May.
    2. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392-392.
    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.
    4. Cherrington, Dj & Cherrington, Jo, 1973. "Appropriate Reinforcement Contingencies In Budgeting Process," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 225-253.
    5. Mahfud Sholihin & Richard Pike, 2009. "Fairness in performance evaluation and its behavioural consequences," Accounting and Business Research, Taylor & Francis Journals, vol. 39(4), pages 397-413.
    6. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    7. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
    8. 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.
    9. Otley, Dt, 1978. "Budget Use And Managerial Performance," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 122-149.
    10. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    11. Mandy M. Cheng & Peter F. Luckett & Habib Mahama, 2007. "Effect of perceived conflict among multiple performance goals and goal difficulty on task performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 221-242, June.
    12. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    13. Mia, Lokman, 1988. "Managerial attitude, motivation and the effectiveness of budget participation," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 465-475, August.
    14. Chong, Vincent K. & Eggleton, Ian R.C. & Leong, Michele K.C., 2005. "The impact of market competition and budgetary participation on performance and job satisfaction: a research note," The British Accounting Review, Elsevier, vol. 37(1), pages 115-133.
    15. 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.
    16. Hassel, Lars G. & Cunningham, Gary M., 1993. "Budget effectiveness in multinational companies: An empirical examination of environmental interaction on cognitive and affective effects of two dimensions of budgetary participation," Scandinavian Journal of Management, Elsevier, vol. 9(4), pages 299-318, December.
    17. 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.
    18. Mia, Lokman, 1989. "The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 347-357, July.
    19. K. Sivaramakrishnan, 1994. "Information Asymmetry, Participation, and Long-Term Contracts," Management Science, INFORMS, vol. 40(10), pages 1228-1244, October.
    20. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    21. Brownell, Peter, 1983. "Leadership style, budgetary participation and managerial behavior," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 307-321, October.
    22. Tsui, Judy S. L., 2001. "The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers," The International Journal of Accounting, Elsevier, vol. 36(2), pages 125-146, May.
    23. Sholihin, Mahfud & Pike, Richard & Mangena, Musa & Li, Jing, 2011. "Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation," The British Accounting Review, Elsevier, vol. 43(2), pages 135-146.
    24. Inger Johanne Pettersen, 2001. "Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 561-581.
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    1. Domenico Raucci & Manuela Paolini, 2021. "Soddisfazione lavorativa e work engagement nelle budgeting practices delle aziende sanitarie pubbliche. Una verifica empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 13-32.
    2. Domenico Raucci & Manuela Paolini, 2022. "Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 117-139.

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