haku: @indexterm performance management / yhteensä: 173
viite: 112 / 173
| Tekijä: | Nouri, H. Parker, R.J. |
| Otsikko: | The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. |
| Lehti: | Accounting, Organizations and Society
1998 : JUL/AUG, VOL.23:5/6, p. 467-483 |
| Asiasana: | Organizational commitment Performance management Company performance Corporate budgets |
| Kieli: | eng |
| Tiivistelmä: | The authors explore the linkages between budget participation and job performance. In the proposed theoretical model, budget participation affects job performance via two interventing variables: budget adequacy and organizational commitment. Budget participation leads to high budget adequacy which increases job performance directly and indirectly via organizational commitment. To test the proposed relationship, a survey questionnaire was administered to managers of a large American corporation. Despite its limitations, the study suggests that budget participation may have important positive consequences for organizations. |
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