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| Author: | Poon, M. Pike, R. Tjosvold, D. |
| Title: | Budget participation, goal interdependence and controversy: a study of a Chinese public utility |
| Journal: | Management Accounting Research
2001 : MAR, VOL. 12:1, p. 101-118 |
| Index terms: | BUDGETING PARTICIPATION CONFLICT CHINA |
| Language: | eng |
| Abstract: | This study employs goal interdependence theory to explore the impact of team dynamics on budgeting. How managers believe their goals are related affects the dynamics and outcomes of participation. In a large utility in Hong Kong, 64 managers were interviewed on specific budget participation incidents. Results of structural equation analyses found support for the study's three main hypothesis. Budget team members who had cooperative goals were found to engage in more open-minded discussion in conflict situations. This resulted in improved group productivity and strengthened relationships which, in turn, led to higher-quality budgets. The antecedents of goal interdependence are also explored. |
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