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Book cover: Advances in Management Accounting

Advances in Management Accounting

ISSN: 1474-7871
Series editor(s): Professor Marc Epstein and Professor John Y. Lee

Subject Area: Accounting and Finance

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Antecedents and Consequences of Budget Participation

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Title:Antecedents and Consequences of Budget Participation
Author(s):Adam S. Maiga
Volume:14 Editor(s): Marc J. Epstein, John Y. Lee ISBN: 978-0-76231-243-6 eISBN: 978-1-84950-367-9
Citation:Adam S. Maiga (2005), Antecedents and Consequences of Budget Participation, in Marc J. Epstein, John Y. Lee (ed.) 14 (Advances in Management Accounting, Volume 14), Emerald Group Publishing Limited, pp.211-231
DOI:10.1016/S1474-7871(05)14010-6 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Article type:Chapter Item
Abstract:This research uses structural .equation modeling to investigate the relationships between environmental uncertainty, budget communication, budget influence, budget goal commitment and managerial performance. To this end, data from 173 U.S. individual managers were used for the study. The results show that environmental uncertainty significantly affects both budget communication and budget influence which, in turn, impact budget goal commitment. Also, budget goal commitment is significantly related to managerial performance. Implications, limitations and directions for future research are discussed.

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