The six-item, seven-point Likert-type was used to measure budget participation.


Managerial Performance Organizational Commitment Role Stress Account Review Structural Equation Modeling Approach 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


  1. Chong, V. K./ Chong, K. M. (2002): Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach in: Behavioral Research in Accounting Vol. 14, pp. 65–86.Google Scholar
  2. Brownell, P./ McInnes, M. (1986): Budgetary Participation, Motivation, and Managerial Performance, in: The Accounting Review, Vol. 61, pp. 587–600.Google Scholar
  3. Chenhall, R. H./ Brownell, P. (1988): The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable, in: Accounting, Organizations and Society, Vol. 13, pp. 225–233.CrossRefGoogle Scholar
  4. Chong, V. K./ Bateman, D. (2000): The Effects of Role Stress on Budgetary Participation and Job Satisfaction-Performance Linkages: A test of Two Different Models in: Advances in Accounting Behavioral Research, Vol. 3, pp. 91–118.CrossRefGoogle Scholar
  5. Dunk, A. S. (1993): The Effects of Job-Related Tension on Managerial Performance in Participative Budgetary Settings, in: Accounting, Organizations and Society, Vol. 18, pp. 575–585.CrossRefGoogle Scholar
  6. Lau, C. M./ Low, L. C./ Eggleton, I. R. C. (1995): The Impact of Reliance on Accounting Performance Measures on Job-Related Tension and Managerial Performance: Additional Evidence, in: Accounting, Organizations and Society, Vol. 20, pp. 359–381.CrossRefGoogle Scholar
  7. Lau, C. M./ Low, L. C./ Eggleton, I. R. C. (1997): The Interactive Effect of Budget Emphasis, Participation and Task Difficulty on Managerial Performance: A Cross-Cultural Study, in: Accounting, Auditing & Accountability Journal, Vol. 10, pp. 175–197.CrossRefGoogle Scholar
  8. Mia, L. (1989): The Impact of Participation in Budgeting and Job Difficulty on Managerial Performance and Work Motivation: A Research Note, in: Accounting, Organizations and Society, Vol. 14, pp. 347–357.CrossRefGoogle Scholar
  9. Milani, K. (1975): The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes — a Field Study, in: The Accounting Review, Vol. 50, pp. 274–284.Google Scholar
  10. Nouri, H./ Parker, P. J. (1998): The Relationship between Budget Participation and Job Performance: The Roles of Budget Adequacy and Organizational Commitment, in: Accounting, Organizations and Society, Vol. 23, pp. 467–483.CrossRefGoogle Scholar

Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden 2007

Personalised recommendations