Articlegreen1986

Budgetary Participation, Motivation, and Managerial Performance.

374 citations0/0 files storedThe Accounting Review

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Accounting and Organizational Management Public Policy and Administration Research Accounting Theory and Financial Reporting

Abstract

Abstract ABSTRACT: This paper reports the results of an empirical study designed to assess the relationship of budgetary participation to motivation and performance among middle-level managers in three manufacturing firms. Expectancy theory provides the theoretical framework for specifying and estimating motivation. It is hypothesized that motivation mediates the effect of participation on performance. Participation and performance are found to be significantly positively related; however, the path between them through motivation explains very little of this, principally because participation's relationship with motivation is Insignificant. The correlations between participation and the elements in the expectancy model show a positive relationship with the expectancies, counteracted by a negative relationship with the intrinsic valences. An Interpretation of participation's potential effects on budgetary slack is offered as a possible explanation of this unexpected finding.

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References

1964Work and motivation 1990Econometric Models and Economic Forecasts 1971A Path Goal Theory of Leader Effectiveness 1971Employee reactions to job characteristics.1990Motivation theory and industrial and organizational psychology.1980The "Ratchet Principle" and Performance Incentives 1982The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness

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2000The consequences of customization on management accounting system design 2005Assessing the quality of evidence in empirical management accounting research: The case of survey studies 2003Student Evaluation of Teaching Effectiveness: An assessment of student perception and motivation 2010Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance 2000The appropriateness of RAPM: toward the further development of theory 1998The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment

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