Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction
Article Abstract:
A participative budget-process, as an organizational system reflecting a culture, affects the attitudes and behavior of people within an organization. The relationship between the performance and job satisfaction of managers is related to budgetary participation though a personality variable, internal-external locus of control. Prior research focused on managers in US manufacturing organizations, but a new study was conducted surveying 83 Mexican managers to ascertain cultural differences. Research results reveal that the impact of locus of control on the job satisfaction of Mexican managers was insignificant, suggesting a cultural difference. The impact on the performance of middle-level managers was higher than that of lower-level managers, and the performance of managers in 100% foreign-owned corporations was not affected by locus of control or budgetary participation.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1991
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The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems
Article Abstract:
The effect of structural decentralization, perceived environmental uncertainty and organizational interdependence on Management Accounting Systems (MAS) design is examined. Results indicate that organizational interdependence is associated with a preference for broad scope and aggregated and integrated information; decentralization with aggregated and integrated information; and perceived environmental uncertainty with broad scope and timely information. The effects of organizational interdependence and perceived environmental uncertainty were indirect, as a result of their association with decentralization.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1986
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Authoritarianism and participative budgeting: a dyadic analysis
Article Abstract:
Authoritarianism as a variable affecting budgeting processes within corporate settings has been researched with widely varying results. An analysis of such research indicates the wide variation could be the result of focusing on the subordinates in the budgeting process, rather than on the authority figure and the subordinates. The analysis also supports most studies' general assumptions that participation in the budgeting process is important to the organizational strength of the corporation and to subordinate employees' job satisfaction levels.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1986
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