Articlegreen1982

A Field Study Examination of Budgetary Participation and Locus of Control.

166 citations0/0 files storedThe Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Accounting Theory and Financial Reporting Job Satisfaction and Organizational Behavior

Abstract

Abstract ABSTRACT: The results of this field study are generally consistent with those from a previous laboratory experiment which showed that the relationship between budgetary participation and performance is moderated by the personality variable internal-external locus of control. Internals (individuals who feel that they are in control of their own destinies) appear more job-satisfied and perform better under conditions of high participation. By contrast, externals (individuals who attribute the results of their actions to chance, luck, or fate) are more job-satisfied and perform better under conditions of low participation. The complementary findings of the two studies are considered and the implications of the results in the areas of personnel management and control system design are discussed.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 166 citations exist upstream.

References

1973Designing Complex Organizations 1967Manual for the Minnesota Satisfaction Questionnaire.1973Leadership and Decision-Making 2017The Bureaucratic Phenomenon 1969Routine Technology, Social Structure, and Organization Goals 1975Budgetary Control and Organization Structure 1978A contingency framework for management accounting systems research 1970"The Game of Budget Control"

Cited by

2005Assessing the quality of evidence in empirical management accounting research: The case of survey studies 1995DECENTRALIZATION, MANAGEMENT ACCOUNTING SYSTEM (MAS) INFORMATION CHARACTERISTICS AND THEIR INTERACTION EFFECTS ON MANAGERIAL PERFORMANCE: A SINGAPORE STUDY 2007The appropriateness of statistical methods for testing contingency hypotheses in management accounting research 2009The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis 2010The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.