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Antecedents of participative budgeting

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Cited by:

  1. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
  2. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
  3. Charpentier, Claes, 1998. "Budgetary Participation in a Public Service Organization," SSE/EFI Working Paper Series in Business Administration 3, Stockholm School of Economics.
  4. Prabhu Sivabalan & Peter Booth & Teemu Malmi & David A. Brown, 2009. "An exploratory study of operational reasons to budget," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 849-871, December.
  5. Hartmann, Frank G. H. & Moers, Frank, 2003. "Testing contingency hypotheses in budgetary research using moderated regression analysis: a second look," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 803-809.
  6. Katrin Weiskirchner-Merten, 2020. "Interdependence, participation, and coordination in the budgeting process," Business Research, Springer;German Academic Association for Business Research, vol. 13(1), pages 247-274, April.
  7. 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.
  8. Greve, Jan & Ax, Christian & Bedford, David S. & Bednarek, Piotr & Brühl, Rolf & Dergård, Johan & Ditillo, Angelo & Dossi, Andrea & Gosselin, Maurice & Hoozée, Sophie & Israelsen, Poul & Janschek, Ott, 2017. "The impact of society on management control systems," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 253-266.
  9. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
  10. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
  11. 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.
  12. R. Murray Lindsay, 2018. "Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 555-587, December.
  13. 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.
  14. B. Pierce & B. Sweeney, 2004. "Cost-quality conflict in audit firms: an empirical investigation," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 415-441.
  15. Libby, Theresa, 1999. "The influence of voice and explanation on performance in a participative budgeting setting," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 125-137, April.
  16. 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.
  17. Jongwoon (Willie) Choi & Gary W. Hecht & William B. Tayler, 2013. "Strategy Selection, Surrogation, and Strategic Performance Measurement Systems," Journal of Accounting Research, Wiley Blackwell, vol. 51(1), pages 105-133, March.
  18. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
  19. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 291-315, May.
  20. 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.
  21. Naranjo Gil, David & Rodríguez Rivero, Edilberto J. & Rabazo Martín, Aurora E., 2017. "Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 73-81.
  22. Ali Uyar & Cemil Kuzey, 2016. "Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach," Australian Accounting Review, CPA Australia, vol. 26(1), pages 91-106, March.
  23. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
  24. Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 151-169, February.
  25. Marcela Porporato, 2009. "Timing and drivers of management control systems in joint ventures," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 247-274, October.
  26. 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.
  27. Norman Gachoka & Josiah Aduda & Erasmus Kaijage & Kennedy Okiro, 2018. "The Intervening Effect of Internal Controls on the Relationship Between Budgeting Process and Performance of Churches in Kenya," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 7(2), pages 1-4.
  28. Enrique J. Buch‐Gómez & Roberto Cabaleiro‐Casal, 2020. "Turnout, political strength, and cost efficiency in Spanish municipalities of the autonomous region of Galicia: Evidence from an alternative stochastic frontier approach," Papers in Regional Science, Wiley Blackwell, vol. 99(3), pages 533-553, June.
  29. Nouri, Hossein & Kyj, Larissa, 2008. "The effect of performance feedback on prior budgetary participative research using survey methodology: An empirical study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1431-1453.
  30. Posch, Arthur, 2020. "Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  31. Nicolas Berland, 2002. "Comment peut-on gérer sans budget ?," Post-Print hal-01667137, HAL.
  32. Carolyn Stringer, 2007. "Empirical performance management research: observations fromAOSandMAR," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(2), pages 92-114, June.
  33. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
  34. Davila, Tony & Wouters, Marc, 2005. "Managing budget emphasis through the explicit design of conditional budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 587-608.
  35. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
  36. Lee, Jessica & Elbashir, Mohamed Z. & Mahama, Habib & Sutton, Steve G., 2014. "Enablers of top management team support for integrated management control systems innovations," International Journal of Accounting Information Systems, Elsevier, vol. 15(1), pages 1-25.
  37. 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.
  38. Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2015. "Budgeting, Psychological Contracts, and Budgetary Misreporting," Harvard Business School Working Papers 16-017, Harvard Business School, revised Jan 2018.
  39. Emine Yilmaz Karakoc & Gokhan Ozer, 2016. "An investigation of Budget-Related Antecedents of Job Performance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 5(3), pages 38-53, April.
  40. 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.
  41. 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.
  42. Dakhli Anissa, 2021. "Budget behaviour and cultural contingencies: case study in a Tunisian company," International Journal of Contemporary Management, Sciendo, vol. 57(2), pages 19-30, June.
  43. Sweeney, John T. & Quirin, Jeffery J., 2009. "Accountants as layoff survivors: A research note," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 787-795, August.
  44. Kelly Huang & Brent Lao & Gregory McPhee, 2020. "Internal information quality and patent‐related innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 489-518, March.
  45. 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.
  46. Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2019. "Budgeting, Psychological Contracts, and Budgetary Misreporting," Management Science, INFORMS, vol. 67(6), pages 2924-2945, June.
  47. Howard M. Armitage & Dorian Lane & Alan Webb, 2020. "Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 205-240, September.
  48. 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.
  49. Agbejule, Adebayo & Saarikoski, Lotta, 2006. "The effect of cost management knowledge on the relationship between budgetary participation and managerial performance," The British Accounting Review, Elsevier, vol. 38(4), pages 427-440.
  50. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
  51. repec:arp:tjssrr:2019:p:173-183 is not listed on IDEAS
  52. Shahzad Uddin & Bernard Gumb & Stephen Kasumba, 2011. "Trying to operationalise typologies of the spectacle," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 288-314, March.
  53. Chapman, Christopher S., 1998. "Accountants in organisational networks," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 737-766, November.
  54. Jermias, Johnny & Setiawan, Trisnawati, 2008. "The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance," The International Journal of Accounting, Elsevier, vol. 43(3), pages 268-292, September.
  55. Christophe Germain, 2007. "L'Architecture Des Systemes De Controle De Gestion : Une Analyse Du Rapport Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00534760, HAL.
  56. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
  57. Arnold, Markus C. & Gillenkirch, Robert M., 2015. "Using negotiated budgets for planning and performance evaluation: An experimental study," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 1-16.
  58. 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.
  59. 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.
  60. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.
  61. 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.
  62. Daniele Cristina Bernd & Ilse Maria Beuren & Celliane Ferraz Pazetto & Carlos Eduardo Facin Lavarda, 2022. "Antecedents of Commitment to Budgetary Goals," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 26(2), pages 200018-2000.
  63. 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, December.
  64. Hunton, James E. & Gibson, Dana, 1999. "Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 597-618, October.
  65. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
  66. Arnold, Markus & Artz, Martin, 2019. "The use of a single budget or separate budgets for planning and performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 50-67.
  67. Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M., 2003. "Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples," Working Papers of the Department of Economics, University of Girona 7, Department of Economics, University of Girona.
  68. Douthit, Jeremy & Majerczyk, Michael, 2019. "Subordinate perceptions of the superior and agency costs: Theory and evidence," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  69. Nicolas Berland, 2002. "Comment Peut-On Gerer Sans Budget ?," Post-Print halshs-00584438, HAL.
  70. Tuan Zainun Tuan Mat* & Nur Shahirah Adilah Mohd Sairazi & Fadzlina Mohd Fahmi & Sharifah Nazatul Faiza Syed Mustapha Nazri & Sharina Tajul Urus, 2018. "Determinants of Budgetary Slack Creation: A Study in Malaysian Local Authorities," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 1040-1050:5.
  71. repec:dau:papers:123456789/3291 is not listed on IDEAS
  72. Lau, Chong M. & Roopnarain, Ketvi, 2014. "The effects of nonfinancial and financial measures on employee motivation to participate in target setting," The British Accounting Review, Elsevier, vol. 46(3), pages 228-247.
  73. O'Connor, Neale G. & Chow, Chee W. & Wu, Anne, 2004. "The adoption of "Western" management accounting/controls in China's state-owned enterprises during economic transition," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 349-375.
  74. 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.
  75. OYEWO, Babajide & ADYEYE, Gbadegesin, 2018. "Budgetary Participation And Managerial Performance In Public Sector Organisations: A Study From Nigeria," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 9(1), pages 47-76.
  76. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
  77. Roland Königsgruber & Stefan Palan, 2015. "Earnings management and participation in accounting standard-setting," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 31-52, March.
  78. Lau, Chong M. & Scully, Glennda & Lee, Alina, 2018. "The effects of organizational politics on employee motivations to participate in target setting and employee budgetary participation," Journal of Business Research, Elsevier, vol. 90(C), pages 247-259.
  79. repec:dau:papers:123456789/3234 is not listed on IDEAS
  80. 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.
  81. Micheli Aparecida Lunardi, 2019. "Relationship between leadership style, encouragement of budgetary participation and budgetary participation," Estudios Gerenciales, Universidad Icesi, vol. 35(150), pages 27-37, March.
  82. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.
  83. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
  84. Adenuga Abiola Oluwalope & Ojediran Sunday, 2017. "Impact of Budgetary Participation and Organizational Commitment on Managerial Performance in Nigeria," Accounting and Finance Research, Sciedu Press, vol. 6(3), pages 1-48, August.
  85. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
  86. Byrne, Suzanne & Damon, Fiona, 2008. "To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting," The British Accounting Review, Elsevier, vol. 40(3), pages 207-227.
  87. Norman Gachoka & Josiah Aduda & Erasmus Kaijage & Kennedy Okiro, 2018. "The Moderating Effect of Organizational Characteristics on the Relationship Between Budgeting Process and Performance of Churches in Kenya," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 7(2), pages 1-5.
  88. 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.
  89. Marginson, David & Ogden, Stuart, 2005. "Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 435-456, July.
  90. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
  91. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
  92. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
  93. Gianfranco Marotta & Phillipe Krahnhof & Cam-Duc Au, 2022. "A Critical Analysis of Budgeting Processes from the Pharmaceutical Industry and Beyond," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 12(3), pages 1-3.
  94. Abdel-Rahim, Heba Y. & Stevens, Douglas E., 2018. "Information system precision and honesty in managerial reporting: A re-examination of information asymmetry effects," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 31-43.
  95. Jonas Gerdin, 2005. "The impact of departmental interdependencies and management accounting system use on subunit performance: A second look," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 335-340.
  96. Carlos Eduardo Facin Lavarda & Dalci Mendes Almeida, 2013. "Budget participation and informational asymmetry: a study in a multinational company," Brazilian Business Review, Fucape Business School, vol. 10(2), pages 72-94, June.
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