Antecedents and Consequences of Budget Participation
Advances in Management Accounting
ISBN: 978-0-76231-243-6, eISBN: 978-1-84950-367-9
Publication date: 10 December 2005
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.
Citation
Maiga, A.S. (2005), "Antecedents and Consequences of Budget Participation", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. 211-231. https://doi.org/10.1016/S1474-7871(05)14010-6
Publisher
:Emerald Group Publishing Limited
Copyright © 2005, Emerald Group Publishing Limited