Perception of the Controllability Principle and its Consequences for Budgetary Control

In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers Japanese firms. First, relationship between managers’ perceptions controllability and budget use. Second, use altruistic behavior. Third, based on controllability, behavior managerial performance. Structural equation modeling revealed that not only did perception low by promoted budgeting, it also organizational citizenship increased trust in superiors, which subsequently enhanced Keywords: perception, principle, behavior, trust, performance