The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers
Article Abstract:
Hofstede's (1980) cultural dimensions are employed to determine whether the usefulness of budgetary participation in a high power distance country is influenced by organizational cultural differences between domestic and overseas manufacturing companies. The study is conducted in Singapore and analyzes survey data collected from 180 Singaporean-Chinese managers. Results suggest that differences in organizational culture may induce different responses to participative budgeting. Findings also indicate that organizational culture may have an impact on the usefulness of budget participation in minimizing role ambiguity, and on the effectiveness of involvement in the evaluation process and in encouraging subordinate trust and respect for superiors.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1995
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The role of budget data in the evaluation of managerial performance
Article Abstract:
The possible interaction between managerial performance evaluations using budget material and task interdependency, and between budget based evaluations and task uncertainty is explored. It is hypothesized that evaluations may be dysfunctional for performance when budget material is used in a rigid manner and managers' feel they do not have control over performance outcomes. Data was collected from questionnaires completed by 102 managers from three different organizations. The results indicate that managers who are evaluated using budgetary material and who work in high or low interdependency or uncertainty contexts do not report higher job stress or job performance than do managers evaluated using minimal budgetary material.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1989
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