The influence of voice and explanation on performance in a participative budgeting setting
Article Abstract:
A study was conducted to analyze the association between the use of a fair budgeting process and subordinate performance. The theory of organizational justice was utilized to determine a fair budgeting process supporting two components. These were the subordinate's commitment in the budgeting process and the communication of a reason for the subordinate's lack of influence over the final budget objective. Predicted relationships between commitment, lack of influence and mean performance were then analyzed. Results indicated that performance improvements correlated with the combination of commitment to the budgeting process and lack of influence over the final budget goal. Findings also showed preliminary proof about the function of fairness of the budgeting process as a motivating factor within the procedural justice and performance model.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1999
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Is accounting a global or a local discipline? Evidence from major research journals
Article Abstract:
A study was conducted to determine how the accounting research community is doing in the face of the competing needs for universal global theories and models that address domestic institutional issues. On the one hand, researchers are compelled to embrace a global approach and international approach in view of the internationalization of financial markets. On the other hand, accounting research is also looked upon to focus on local accounting concerns. Studies that appeared in six English-language accounting journals in the US, Europe and Australia between 1984 and 1993 were examined. Findings indicate that accounting research tends to be more oriented toward local issues. Seventy-seven percent of the papers reviewed used research data and were published in journals from the researchers' home country.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1996
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