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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.

Prior studies in accounting argue that subordinates have private information about their areas of responsibility and that revelation of such information benefits the organization. This study investigates factors that encourage subordinates to share this information with their superiors during the budgeting process. According to the proposed theory, the fairness of the budgeting system, specifically its procedural justice, influences the degree of information sharing. If the subordinate believes that budgeting procedures are fair, the subordinate is more likely to disclose private information during the budgeting process.

We conduct an anonymous survey of supervisors and managers in four companies. Regression model is developed with information sharing as the dependent variable. Independent variables include procedural justice of budgeting system and also budget participation and organizational commitment, variables that prior studies have identified as important in information sharing.

Results support the proposed model in general. The three independent variables (procedural justice, budget participation, commitment) interact in their effect on information sharing.

Results suggest that companies that seek the private information of subordinates should consider the fairness of the budgeting system. Fair procedures encourage information exchange.

As proposed in this paper, in public accounting firms, supervisors and managers provide junior accountants with career-related benefits that include: career development support; social support; and role modeling. Also, employees who receive such career-related benefits are more likely to believe that the firm provides career growth opportunities and more likely to trust their managers. Career growth opportunities and trust, in turn, positively affect organizational commitment, which reduces turnover intentions. In summary, the relation between career benefits and turnover is mediated by several variables: career growth opportunities, trust in managers, and organizational commitment. Results of a survey of junior employees in public accounting firms support these assertions (with the exception of social support).

This study examines the roles of organizational justice and trust in a specific type of management control system (MCS), gain-sharing. According to the proposed theory, employee perceptions involving the procedural and distributive justice of the gain-sharing plan influence employee trust in managers. Positive perceptions of fairness lead to high trust, which, in turn has positive consequences for the organization such as lower employee turnover. To investigate these issues, a survey was administered to employees of a large manufacturing company. Results of structural equation modeling indicate that employee perceptions regarding the fairness of the gain-sharing plan are positively related to employee trust in managers. Further, trust is linked to employee turnover intentions. The results imply that the organizational justice of an MCS has consequences for the attitudes and behaviors of employees and thus the success or failure of the MCS.

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first 15 volumes are included and four citation metrics are used. The paper identifies the articles, authors, faculties, and doctoral programs that made the greatest contribution to the development of AABR. Such an analysis provides a useful basis for understanding the direction the journal has taken and how it has contributed to the literature (Meyer & Rigsby, 2001). The h-index and m-index for AABR indicates it compares favorably among its peers. Potential doctoral students with an interest in behavioral accounting research, “new” accounting faculty with an interest in behavioral accounting research, current behavioral accounting research faculty, department chairs, deans, and other administrators will find these results informative.