The joint effects of budgetary slack and task uncertainty on subunit performance

Article Abstract:

Even though managers may build slack into their budgets to enhance their prospects for reward, the literature proposes that there may be circumstances when budgetary slack may be utilized by subunits to provide them with a degree of flexibility in responding effectively to changes in operating conditions. This suggests that the use to which budgetary slack is put, in contrast to any dysfunctional reason for its creation, may have implications for subunit performance particularly when task uncertainty is high. A theory was developed and an empirical assessment was conducted to evaluate whether slack moderates the relation between task uncertainty and subunit performance, paying specific attention to the effects of the task difficulty and task variability dimensions of task uncertainty. The results of the study suggest that slack has a positive role to play in influencing the relation between task difficulty and subunit performance. There was no evidence, however, that slack and task variability jointly influence performance. (Reprinted by permission of the publisher.)

Performance, Business budgets, Uncertainty

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The effects of managerial roles on the relation between budgetary participation and job satisfaction

Article Abstract:

The study examines the extent to which managerial roles moderate the relation between budgetary participation and job satisfaction. Managerial roles, defined in terms of line versus staff, may serve as a situational variable that assists in explaining the equivocal results found in studies for the association between budgetary participation and job satisfaction. The findings of this study suggest that the link between budgetary participation and job satisfaction is dependent on the role a manager undertakes in an organization. The relation between budgetary participation and job satisfaction was found to be significantly more effective for line managers than for staff managers. (Reprinted by permission of the publisher.)

Employee performance appraisals, Job satisfaction, Performance appraisals

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An analysis of departmental effectiveness, participative budgetary control process and environmental dimensionality within the competing values framework: a public sector study

Article Abstract:

A study is conducted to determine whether the relationship between the performance of public sector departments and participative budgetary control processes is tempered by specific environmental factors. The competing values framework is used to examine four variables that are crucial to organizational effectiveness: human relations, open systems, internal processes and rational goal. The results indicate that complexity may be the environmental dimension that impacts the effectiveness of participative control processes in improving performance.

Management, Environmental aspects, Organizational effectiveness, Participatory management, Administrative agencies, Government agencies, Public administration

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