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The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes

Author

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  • Nava Subramaniam

    (School of Accounting and Finance, Faculty of Commerce and Management, Griffith University, Southport, QLD 4214.)

  • Neal M. Ashkanasy

    (School of Management, The University of Queensland, Brisbane, QLD 4072.)

Abstract

We examine the impact of managers' perceptions of their organisational culture (OC) on the relationship between budgetary participation (BP) and managerial job-related outcomes, operationalised as managerial performance and job-related tension (JRT). Does the relationship between BP and job-related outcomes would depend on managers' perceptions of innovation and attention to detail? Data supported predictions that increasing BP would lower JRT for managers perceiving a high emphasis on innovation within their OC, regardless of their perceptions of an emphasis on attention to detail. When managers perceived low innovation, however, their perception of level of attention to detail had a significant effect on the relationship between BP and JRT. More specifically, increasing BP was found to decrease JRT for managers who perceived low innovation and low attention to detail. For managers who perceived low innovation and high attention to detail, however, this effect was attenuated. Finally, the positive relationship between BP and managerial performance was not found to he affected significantly by managers' OC perceptions.

Suggested Citation

  • Nava Subramaniam & Neal M. Ashkanasy, 2001. "The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes," Australian Journal of Management, Australian School of Business, vol. 26(1), pages 35-54, June.
    • Handle: RePEc:sae:ausman:v:26:y:2001:i:1:p:35-54
    DOI: 10.1177/031289620102600103
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    References listed on IDEAS

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    Cited by:

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    2. Loggar Bhilawa & Achmad Kautsar, 2018. "The Determinants of Relationship Between Budgetary Participation and Budgetary Slack," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 155-163, April.
    3. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    4. Siti Istikhoroh & Yuni Sukamdani, 2017. "Optimize the Role of Commitment of Employees in Improving Accountability Office Report on Local Government Budget," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(12), pages 116-125, December.
    5. repec:ers:ijebaa:v:v:y:2017:i:1:p:83-99 is not listed on IDEAS
    6. 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.
    7. Upadhaya, Bedanand & Munir, Rahat & Blount, Yvette & Su, Sophia, 2018. "Does organizational culture mediate the CSR – strategy relationship? Evidence from a developing country, Nepal," Journal of Business Research, Elsevier, vol. 91(C), pages 108-122.

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