search query: @author Libby, T. / total: 3
reference: 2 / 3
Author: | Libby, T. |
Title: | The influence of voice and explanation on performance in a participative budgeting setting |
Journal: | Accounting, Organizations and Society
1999 : FEB, VOL. 24:2, p. 125-137 |
Index terms: | Management Budgeting Employees Performance appraisal |
Freeterms: | Participatory management |
Language: | eng |
Abstract: | In the paper, the relationship is examined btw. the use of fair budgeting process and subordinate performance. Organizational justice theory is used to define a fair budgeting process as having two components: the subordinate's involvement in the budgeting process, voice; and the communication of rationale for the subordinate's lack of influence over the final budget target the superiour sets, explanation. Results indicate significant performance improvements when voice and explanation are combined as compared to voice alone. |
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