search query: @indexterm Corporate budgets / total: 11
reference: 6 / 11
| Author: | Nouri, H. Parker, R.J. |
| Title: | The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. |
| Journal: | Accounting, Organizations and Society
1998 : JUL/AUG, VOL.23:5/6, p. 467-483 |
| Index terms: | Organizational commitment Performance management Company performance Corporate budgets |
| Language: | eng |
| Abstract: | The authors explore the linkages between budget participation and job performance. In the proposed theoretical model, budget participation affects job performance via two interventing variables: budget adequacy and organizational commitment. Budget participation leads to high budget adequacy which increases job performance directly and indirectly via organizational commitment. To test the proposed relationship, a survey questionnaire was administered to managers of a large American corporation. Despite its limitations, the study suggests that budget participation may have important positive consequences for organizations. |
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