Relationship between leadership style, encouragement of budgetary participation and budgetary participation

Working Paper Alfred P. Sloan School of Management Leadership Behavior, Budgetary Participation and Performance Leadership Behavior, Budgetary Participation and Performance

The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation$

Previous studies have provided contradictory evidence with respect to the e€ect of rigid budgetary controls on slack and other dysfunctional behaviors. One motivation for the current study was to test whether spillover e€ects exist between two alleged dysfunctional consequences of a rigid budgetary control style: budget slack creation and managerial short-term orientation. The data support this...

A FIELD STUDY EXAMINATION OF BUDGETARY PARTICIPATION AND LOCUS OF CONTROL by

The results of this field study are generally consistent with those from a previous laboratory experiment which showed that the relationship between budgetary participation and performance is moderated by the personality variable internal-external locus of control . Internals (individuals who feel that they are in control of their own destinies) appear more job satisfied and perform better unde...

The relationship between budgetary expenditure and economic growth in Poland

This paper investigates the association between different kinds of budgetary expenditure and economic growth of Poland. The empirical analysis makes use of linear and nonlinear Granger causality tests to evaluate the applicability of Wagner’s Law and that of the contrasting Keynesian theory. We employ aggregate and disaggregate data with the sub-categories of most important budgetary expenditur...

Using a Structural Equation Modeling Technique to a Test a Model of Cognitive Budgetary Participation Processes

This paper reports the results of a study which re-examines Chenhall & Brownell (Accounting, Organizations and Society, pp. 225-233, 1988). In that study, it was hypothesized that role ambiguity acted as an intervening variable in the association between budgetary participation and outcome criteria. Although the results were supportive of the hypotheses, a number of limitations was observed. Th...