The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: a research note

Article Abstract:

A study was conducted to determine the veracity of the referent cognition theory. This theory holds that employees who get undesirable budgets will have less negative attitudes toward budgetary decision makers if they are allowed to get involved in the budget process than if they are not permitted to do so. Data were gathered from the responses of 53 international managers to questionnaires. The subjects came from Europe, Africa, the Middle East, the Far East and South America, and held different job titles. Results showed that budgetary participation and budgetary favorability had the interactive effect on the attitudes of managers toward their supervisor and their organization. Therefore, the referent cognition theory is supported by findings of the study.

Beliefs, opinions and attitudes, Executives, Decision-making, Group, Group decision making

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The effects of information order and hypothesis-testing strategies on auditors' judgements

Article Abstract:

Auditors must gather and interpret information as part of the audit process. Research into the question of whether auditors' prior beliefs of the efficacy of an organization's internal controls impacts on their collection of confirmatory evidence reveals that the initial beliefs of auditors' defines what they will select as confirming and disconfirming evidence. However, auditors do not generally seek confirming evidence unless asked to do so. Research results indicate that auditors are disconfirming overall. Results also reveal that prior beliefs affect auditors' perceptions of the importance of information order, while accountants with low prior beliefs give more emphasis to recent information.

Accounting and auditing, Auditors, Opinion (Philosophy)

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Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework

Article Abstract:

There are two cognitive aspects to subordinate participation in the budgetary process: participation allowing subordinates to gain information which is useful in their work and participation which boosts budget quality by allowing subordinates to use private knowledge in the budgetary process. Researchers have tested a model which brings together both cognitive aspects. It was found that participation boosts budget quality, with budget quality in turn tending to boost budget utility.

Financial Management, Methods

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