Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis

Article Abstract:

An analysis of how Moderated Regression Analysis (MRA) is used in budget research to test contingency hypothesis reveals that the use of this statistical technique does not follow appropriate methodology and theory. The uncritical application of MRA and lack of an understanding of its requirements and basic assumptions are blamed for this weakness. Results of the study showed that 27 of the 28 papers demonstrated at least one of six possible flaws: lack of conformity between format of statistical test and hypothesis, incorrect use of tests for interactions of the 'strength' type when interactions of the 'form' type are being hypothesized, improper interpretation of principal effects, wrong specification of the MRA equation, wrong use of higher-order interactions equations for testing lower-order interactions, and erratic conclusions about effect sizes.

Financial Planning, Usage, Regression analysis, Statistical hypothesis testing

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Reliance on budgetary control, manufacturing process automation and production subunit performance: a research note

Article Abstract:

The efficacy of budget-based control systems in the assessment of production department performance increases with the degree of manufacturing process automation. When the level of automation is low, budgetary control methods do little to improve subunit performance. Thus, at a low manufacturing process automation level, other control methods need to be employed in performance evaluation. However, when the degree of process automation is high, budgetary control methods are much more effective in the evaluation of subunit performance. A greater reliance on budgetary control is therefore recommended for companies that have a higher level of automation in their manufacturing processes.

Management, Technology application, Manufacturing processes, Manufacturing, Business budgets, Industrial management

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Research on budgetary control in the Nordic countries - a survey

Article Abstract:

A survey has been conducted of past research on the various budgetary controls of Denmark, Sweden, Finland, and Norway. The goal was to determine the types of issues, problems and concerns that have provided the basis for research. Research perspectives which originated within the Nordic area are highlighted and examined. The major influences on research in the area were also examined.

Finland, Denmark, Finance, Sweden, Norway, Program budgeting, Legislative auditing

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