Using a Structural Equation Modeling Technique to a Test a Model of Cognitive Budgetary Participation Processes
نویسنده
چکیده
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. This paper incorporates variations in sampling and finds results which provide strong support for Chenhall & Brownell’s hypotheses when tested using a structural equation modeling
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