Participation in Budgeting, Locus of Control and Organizational Effectiveness.

Peter Brownell

236 citations0/0 files storedThe Accounting Review

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Accounting and Organizational Management Accounting Theory and Financial Reporting Financial Literacy and Behavior

Abstract

Abstract ABSTRACT: This study examines the role of the personality variable, locus of control, as a moderator of the relationship between budgetary participation and managerial performance. The results of a laboratory study employing two separate subject groups--undergraduate accounting students and managers from a large manufacturing company--show a statistically significant interaction between participation and locus of control affecting performance. Budgetary participation was found to have a positive effect on individuals who feel they have a large degree of control over their destiny ("internals" on the locus of control scale), while having a negative effect on those individuals who feel that their destinies are controlled by luck, chance, or fate ("externals" on the locus of control scale). The results are discussed and possible applications in the areas of job redesign and personnel selection and placement are considered.

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References

1966Generalized expectancies for internal versus external control of reinforcement.1948Overcoming Resistance to Change 1975Budgetary Control and Organization Structure 1976Accounting and human behaviour 1970"The Game of Budget Control"2010Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance 1960An Experiment on Participation in a Norwegian Factory 1967Goal setting as a means of increasing motivation.

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1986RESOURCE SHARING AMONG SBUs: STRATEGIC ANTECEDENTS AND ADMINISTRATIVE IMPLICATIONS.1987SBU Strategies, Corporate-SBU Relations, and SBU Effectiveness in Strategy Implementation 1988Budgetary biasing in organizations: Theoretical framework and empirical evidence 2009Leadership and Control System Design 2004Cost–quality conflict in audit firms: an empirical investigation 1995The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers

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