The effect of role stress on budgetary participation and job satisfaction-performance linkages: A test of two different models

Abstract

This paper replicates and extends Chenhall and Brownell (1988) by exploring the potential moderating effects of role ambiguity and role conflict, as two dimensions of role stress, on the budgetary participation and job satisfaction-performance linkages. The responses of 79 middle-level managers, drawn from a cross-section of manufacturing companies in Australia, to a questionnaire survey are analyzed by using a path analysis and moderated regression techniques. The results, in general, failed to support the intervening variable view model of Chenhall and Brownell. The results, however, showed that both role ambiguity and role conflict have an interactive effect on managerial performance but not on job satisfaction. This study, in general, partially supported the contingency model view as suggested by Chenhall and Brownell.

Citation

Chong, V.K. and Bateman, D. (2000), "The effect of role stress on budgetary participation and job satisfaction-performance linkages: A test of two different models", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 3), Emerald Group Publishing Limited, Leeds, pp. 91-118. https://doi.org/10.1016/S1474-7979(00)03027-1