Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation

Article Abstract:

Brownell and Hirst's (1986) study on the hypothesized interaction between task uncertainty, budget emphasis, and budget participation is re-examined. That study found a link between the interaction of these three performance evaluation variables and job-related tension, but not with managerial performance. Two aspects of the 1986 study, the measurement of task uncertainty and sampling procedures, were re-examined and shown to have influenced its results. Using variations in task uncertainty measurement and different sampling procedures, empirical support was found for the linkage of the three evaluation variables to managerial performance.

Usage, Criticism and interpretation, Job stress, Employee performance appraisals, Business budgets, Performance appraisals, Hirst, M.K., Brownell, P.

---

Budget emphasis, budgetary participation and managerial performance: a note

Article Abstract:

The impact of budget emphasis on the interaction between managerial performance and budget participation is examined. The survey data on budget emphasis, budget participation, and performance was collected from 26 consumer product manufacturing managers in northern England. The results indicate that the interaction between participation and budget performance has a negative impact on managerial performance. Performance is found to be enhanced in conditions of low budget emphasis and high participation.

Accounting, Program budgeting

---

Budgetary participation, agreement on evaluation criteria and managerial performance: a research note

Article Abstract:

A two-way interaction exists between participation and agreement on evaluation criteria influencing management performance, suggesting an explanation for the contradiction of participation leading to decreased managerial performance by setting slack budgets, while being positively related to performance. Top managers may need to be cautious in participative budgetary settings. Subordinates may attempt to manipulate the process in order to acquire easier operating budgets.

Analysis, Finance, Management, Corporations, Corporate finance

Similar abstracts:

• Abstracts: Product strategy and formal structure. Generic business strategies, organizational context and performance: an empirical investigation
• Abstracts: Structure and agency in an institutionalized setting: the application and social transformation of control in the Big Six
• Abstracts: Fraud detection: intentionality and deception in cognition. Problem-centered research and knowledge-based theory in the professional accounting setting
• Abstracts: Seasoned offerings, imitation costs, and the underpricing of initial public offerings. Evidence on price stabilization and underpricing in early IPO returns
• Abstracts: Internal differentiation within multinational corporations. Organizing competitor analysis systems. Strategy as a guided evolution

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.