search query: @freeterm fairness / total: 20
reference: 7 / 20
| Author: | Byrne, S. Damon, F. |
| Title: | To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting |
| Journal: | British Accounting Review
2008 : SEP, VOL. 40:3, p. 207-227 |
| Index terms: | accounting budgeting organizations justice |
| Freeterms: | fairness |
| Language: | eng |
| Abstract: | The research into whether or not managers should take part or have a voice in setting their budget (here as: b.) allocation (as: alloc.) show conflicting results on performance. This appears largely as a result of the variables being measured in importantly different ways. This study shows that the circumstances in which voice and explanation improve performance depend on whether or not the b. alloc. is seen as unfair. It has been an accepted practice that managers should participate in the b. setting process. However, it may be better to set a b. and explain its rationale. Over several b. periods, care should be taken with the type of explanation given, because simply repeating last year's reason will discourage higher performance. |
SCIMA