haku: @journal_id 767 / yhteensä: 88
viite: 30 / 88
| Tekijä: | Clinton, B. D. Hunton, J. E. |
| Otsikko: | Linking Participative Budgeting Congruence to Organization Performance |
| Lehti: | Behavioral Research in Accounting
2001 : VOL. 13, p. 127-142 |
| Asiasana: | BUDGETING ORGANIZATIONAL PERFORMANCE ACCOUNTANTS |
| Kieli: | eng |
| Tiivistelmä: | This study proposes and tests a research framework that links the perceived need for participation (PNP) and the degree of participation allowed (DPA) to organizational consequences. The authors examine the extent of agreement between PNP and DPA, which is defined as the degree of participation congruence (DPC), and link DPC to organizational performance. Survey data were collected from 386 accountants across three industries. Consistent with prior research, the correlation between organizational performance indicators and DPA was weak in this study, as was the correlation between PNP and organizational outcomes. Research findings suggest that participation congruence may be a critical success factor in designing an effective participative budgeting strategy. |
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