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Book cover: Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research

ISSN: 1475-1488
Series editor(s): Donna Bobek Schmitt

Subject Area: Accounting and Finance

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BUDGET TEAM GOALS AND PERFORMANCE ANTECEDENT AND MEDIATING EFFECTS


Document Information:
Title:BUDGET TEAM GOALS AND PERFORMANCE ANTECEDENT AND MEDIATING EFFECTS
Author(s):Peter Chalos, Margaret Poon, Dean Tjosvold, W.J. Dunn
Volume:7 ISBN: 978-0-76231-117-0 eISBN: 978-1-84950-280-1
Citation:Peter Chalos, Margaret Poon, Dean Tjosvold, W.J. Dunn (2004), BUDGET TEAM GOALS AND PERFORMANCE ANTECEDENT AND MEDIATING EFFECTS, in (ed.) 7 (Advances in Accounting Behavioral Research, Volume 7), Emerald Group Publishing Limited, pp.123-152
DOI:10.1016/S1475-1488(04)07006-1 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Article type:Chapter Item
Abstract:Organizations rely on budget teams for capital investment decisions. This study examined conditions that affected budget team performance. Variables included the formulation of cooperative, competitive and independent team budget goals and the mediating effect of budget information analysis between goals and budget performance. Two antecedents to budget goal formulation were examined, the budget knowledge of individual team members and organizational feedback control. Posited hypotheses were supported. Asymmetric budget knowledge between team members significantly increased independent and competitive budget goals and decreased cooperative budget goals. Organizational controls discouraged independent and competitive goals and encouraged cooperative budget goals. Cooperative (competitive and independent) budget goals improved (hindered) budget information analysis that in turn positively (negatively) affected budget performance.

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