search query: @author Shields, M. D. / total: 17
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| Author: | Shields, J. F. Shields, M. D. |
| Title: | Antecedents of participative budgeting |
| Journal: | Accounting, Organizations and Society
1998 : JAN, VOL. 23:1, p. 49-76 |
| Index terms: | BUDGETING PARTICIPATION CAUSALITY MANAGEMENT UNCERTAINTY ASYMMETRIC INFORMATION |
| Language: | eng |
| Abstract: | This article analyzes 47 published studies on participative budgeting of which almost all focus on the effects of participative budgeting and not on its causal antecedents. The article reports the results of a survey which identifies reasons why managers participate in setting their budgets, and also reports how these reasons are associated with four theoretical antecedents: environmental and task uncertainty, task interdependence and superior-subordinate information asymmetry. Participative budgeting is most important for planning and control, specifically vertical information sharing and co-ordinating interdependence, and specific reasons for participative budgeting are correlated with three of the antecedents. |
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