The Role of Budgetary Participation, Distributive Fairness, and Communication on the Relationship Between Budgetary Control and Slack

Year 2010, Volume: 10 Issue: 4, 1257 - 1268, 01.11.2010

Rahmi Yücel

Abstract

This study focused on a sample of 360 managers from the manufacturing industry in the Kazakhstan. The objective of the study was to examine the propensity to create budgetary slack through the interaction of budgetary control, participation, distributive fairness, task communication, and performance communication. The results of the study indicated there was not a direct link between participation and slack but there was a direct relation from the budgetary control, distributive fairness, and task communication to slack. The results suggest that slack was lowest when distributive fairness, and participation, were high, and that slack was highest when the budgetary control, and task communication were high. In addition to performance communication affects task communication positively

Keywords

Budgetary slack, budgetary control, budgetary participation, distributive fairness, task communication, performance communication, structural equation model

Bütçesel Kontrol ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet ve İletişimin Rolü

Abstract

Bu çalışma Kazakistan’da imalat sektöründe yer alan 360 yöneticinin katılımından oluşan örneklemi esas almaktadır. Çalışmanın amacı yöneticilerin bütçesel gevşeklik eğilimi ile bütçesel kontrol, katılım, dağıtımsal adalet, görev ve performans iletişimi arasındaki etkileşimi incelemektir. Çalışmanın sonuçları bütçesel gevşeklik ve katılım arasında doğrudan bir ilişkinin olmadığını ancak, bütçesel gevşekliğin, bütçesel kontrol, dağıtımsal adalet ve görev iletişimine doğrudan bağlı olduğunu göstermektedir. Sonuçlar dağıtımsal adalet ve bütçesel katılım arttığında bütçesel gevşekliğin azaldığını, bütçesel kontrol ve görev iletişiminin artması durumunda ise gevşekliğin arttığını ortaya koymaktadır. Ayrıca performans iletişimi görev iletişimi üzerinde pozitif bir etkiye sahiptir

Keywords

Bütçesel gevşeklik, bütçesel kontrol, bütçesel katılım, dağıtımsal adalet, görev iletişimi, performans iletişimi, yapısal eşitlik modeli

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