haku: @journal_id 767 / yhteensä: 88
viite: 22 / 88
| Tekijä: | Chong, V. K. Chong, K. M. |
| Otsikko: | Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach |
| Lehti: | Behavioral Research in Accounting
2002 : VOL. 14, p. 65-86 |
| Asiasana: | BUDGET BUDGETING COMMITMENT INFORMATION |
| Kieli: | eng |
| Tiivistelmä: | This paper examines budget goal commitment and informational effects of budget participation on performance. A structural model is proposed and tested that includes budget participation, budget goal commitment, job-relevant information, and job performance variables. The data were collected by survey questionnaires. Seventy- nine middle-level managers, drawn randomly from a cross- section of manufacturing companies in Australia, participated in the project. A structural equation modeling technique was used to test hypothesized linkages. Support was found for the effects of budget goal commitment and informational roles of budget participation on job performance. |
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