search query: @indexterm BEHAVIOURAL ACCOUNTING / total: 54
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| Author: | Chalos, P. Poon, M. |
| Title: | Participation and performance in capital budgeting teams |
| Journal: | Behavioral Research in Accounting
2000 : VOL. 12, p. 199-230 |
| Index terms: | BEHAVIOURAL ACCOUNTING RESEARCH CAPITAL BUDGETING |
| Language: | eng |
| Abstract: | Increasingly, organizations rely on cross-functional teams in the development of capital budgeting projects. To date, no studies appear to have examined conditions that affect team performance. Using structural equation analysis, this study of 177 managers in 55 capital budgeting teams examined the mediating effects of information sharing and budget performance emphasis between team budget participation and performance. A structural model provided a strong fit of the hypothesized relationships. |
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