The Role of Feedback on the Relationship Between Budgetary Participation and Performance

Abstract

This study examines the moderating effect of feedback on the relationship between budgetary participation and performance. The responses of 79 managers, drawn from a cross‐section of Australian manufacturing companies, to a questionnaire survey were analysed using a multiple regression technique. The results show that independently, budgetary participation and feedback have no effect on performance. The results confirm that the higher the level of feedback, the more positive is the relationship between budgetary participation and performance.

Citation

Chong, V. and Ming Chong, K. (2002), "The Role of Feedback on the Relationship Between Budgetary Participation and Performance", Pacific Accounting Review, Vol. 14 No. 2, pp. 33-55. https://doi.org/10.1108/eb037966