haku: @author Campbell, T. L. / yhteensä: 2
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| Tekijä: | Magner, N. Welker, R. B. Campbell, T. L. |
| Otsikko: | Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework |
| Lehti: | Accounting and Business Research
1996 : WINTER, VOL. 27:1, p. 41-50 |
| Asiasana: | HUMAN RESOURCE MANAGEMENT PARTICIPATION MANAGEMENT QUALITY INFORMATION |
| Kieli: | eng |
| Tiivistelmä: | Subordinate participation in the budgetary process has two cognitive aspects: participation enhances budget quality, and hence the utility of budgets by allowing subordinates to introduce private knowledge into the budgetary process, and participation enables subordinates to obtain information relevant to performing their jobs. A model that compasses both cognitive aspects is tested in this article. Participation enhances budget quality, and it has a positive effect on budget utlity. Participation has also a positive and direct effect on on job-relevant information. A proposed indirect effect of participation on job-relevant information through the enhancement of budget quality was not seen. |
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