Series editor(s): Professor Marc Epstein and Professor John Y. Lee
Subject Area: Accounting and Finance
|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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