Articlegreen2007

Budget participation's influence on budget slack : the role of fairness perceptions, trust and goal commitment

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Accounting and Organizational Management Auditing, Earnings Management, Governance Job Satisfaction and Organizational Behavior

Abstract

This research uses structural equation modelling to investigate a comprehensive model of the relationships between budget participation, procedural fairness, distributive fairness, trust, goal commitment and managers' propensity to create slack.To this end, data from 163 U.S. individual managers were used for the study. The results show that budget participation impacts both procedural fairness and distributive fairness which, in turn, affect trust. Also, both procedural fairness and trust are found to have a significant impact on budget goal commitment which, in turn, negatively influences managers' propensity to create slack. Further analyses indicate that the direct relationship between budget participation and manager's propensity to create slack was insignificant, which suggests that fairness and goal commitment mediate the relationship between budget participation and manager's propensity to create slack. The applied implications of this study, especially in relation to individual reactions to being ‘laid-off', are also discussed.

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 1988Structural equation modeling in practice: A review and recommended two-step approach.1992Alternative Ways of Assessing Model Fit 1980Significance tests and goodness of fit in the analysis of covariance structures.1991Structural Equations with Latent Variables.1987Leadership and Performance beyond Expectations 1977Estimating Nonresponse Bias in Mail Surveys 1995Testing Structural Equation Models.

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2023Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack 2018A Survey Study into Participation in Goal Setting, Fairness, and Goal Commitment: Effects of Including Multiple Types of Fairness 2019The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance 2022Budget participation and employee performance in real estate companies: the mediating role of budget goal commitment, trust and job satisfaction 2011

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