Leadership, Budget Participation, Budgetary Fairness, and Organizational Commitment
Abstract
This study examines how leadership style, budget participation, and perceptions of budgetary fairness influence an important employee outcome, organizational commitment. In the proposed model, the leadership style of the superior, specifically consideration, is linked to subordinate participation in the budgeting process. Both leadership style and budget participation, in turn, influence employee beliefs about budgetary fairness, that is, beliefs concerning the procedural and distributive justice of the budgeting system. Finally, the justice of the budgeting system and its antecedents (leadership and budget participation) affect organizational commitment. Results from a survey of supervisors and managers in several firms support the proposed model.
Keywords
Acknowledgements
Acknowledgments
We thank the two reviewers for their helpful comments, the editor for the chapter, Donna Bobek Schmitt, not just for her detailed work on the chapter, but also for her insightful comments, and the participants at the 2011 American Accounting Association Annual Meeting for their feedback regarding this manuscript.
Citation
Kohlmeyer, J.M., Mahenthiran, S., Parker, R.J. and Sincich, T. (2014), "Leadership, Budget Participation, Budgetary Fairness, and Organizational Commitment", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 17), Emerald Group Publishing Limited, Leeds, pp. 95-118. https://doi.org/10.1108/S1475-148820140000017003
Publisher
:Emerald Group Publishing Limited
Copyright © 2014 by Emerald Group Publishing Limited