The results suggest that aggregation levels of performance feedback differentially impact budgetary slack and group performance. Providing both group and individual performance feedback increases group performance and reduces budgetary slack compared to providing group performance feedback only. Providing information about other subordinates’ performance further increases group performance and reduces budgetary slack beyond the effects of providing individual workers information only about their own performance. The results indicate that task interdependence also affects the level of budgetary slack. Specifically, high task interdependence groups created more budgetary slack than did low task interdependence groups.
Chen, C.C. and Jones, K.T. (2004), "BUDGETARY SLACK AND PERFORMANCE IN GROUP PARTICIPATIVE BUDGETING: THE EFFECTS OF INDIVIDUAL AND GROUP PERFORMANCE FEEDBACK AND TASK INTERDEPENDENCE", Advances in Management Accounting (Advances in Management Accounting, Vol. 13), Emerald Group Publishing Limited, Bingley, pp. 183-221. https://doi.org/10.1016/S1474-7871(04)13008-6Download as .RIS
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