BÜTÇE KATILIMI VE İŞLE İLGİLİ BİLGİ ARASINDAKİ İLİŞKİNİN YÖNETSEL PERFORMANS ÜZERİNE ETKİSİ

Year 2010, Volume: 10 Issue: 1, 183 - 198, 01.02.2010

Melek Eker

Abstract

THE AFFECT OF THE RELATIONSHIP BETWEEN BUDGET PARTICIPATION AND JOB-RELEVANT INFORMATION ON MANAGERIAL PERFORMANCE

Abstract

This study reports the results of the empirical study which designed to assess the relationship of budget participation and job-relevant information to managerial performance among subordinates in 150 firms. To test the proposed relationship, the survey was applied on accounting and finance managers of 150 businesses, which were among the top 500 businesses in Turkey in 2006. The results of the study consistent with the proposition that subordinates with high performance tend to use budget participation and job-relevant information greater extent than subordinates with low performance. However, the study revealed that the two-way interaction term is significant, and thus, higher interaction between budget participation and job-relevant information is associated with higher managerial performance

Keywords

Budgetary Participation, Job-Relevant Information, Managerial Performance, Factor Analysis, Logistic Regression Analysis

References

• Becker, S.W. and Gren, D. (1962): “Budgeting and Employee Behavior”, Journal Of Business, 35, 352-402.
• Brownell, P. (1982): “A Field Study Examination Of Budgetary Participation and Locus Of Control”, The Accounting Review, 57, 766-777.
• Brownell, P. (1981): “Participation in Budgeting, Locus Of Control and Organizational Effectiveness”, The Accounting Review, 56, 844-860.
• Brownell, P. (1982): “The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness”, Journal of Accounting Research, 20(1), 12-27.
• Brownell, P. and Dunk, A. (1991): “Task Uncertainty and Its Interaction With Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation”, Accounting, Organizations and Society, 16, 693- 703.
• Brownell, P. and Hirst, M. (1986): “Reliance On Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of A Three-Way Interaction”, Journal Of Accounting Research, 24, 241-249.
• Brownell, P. and McInnes, M. (1986): “Budgetary Participation, Motivation, and Managerial Performance”, The Accounting Review, LXI(4), 587-603.
• Bryan, J. and Locke, E.A. (1967): “Goal Setting As A Means of Increasing Motivation”, Journal of Applied Psycholoy, June, 274-277.
• Burney, L. and Widener, S.K. (2007): “Strategic Performance Measurement Systems, Job-Relevant Information, and Managerial Behavioral Responses- Role Stress and Performance” Behavioral Research in Accounting, 19, 43-70.
• Chenhall, R.H. and Brownell, P. (1988): “The Effects Of Participative Budgeting On Job Satisfaction and Performance: Role Ambiguity As An Intervening Variable”, Accounting, Organizations and Society, 13, 3, 225-233.
• Cherrington, D.J. and Cherrington, J.O. (1973): “Appropriate Reinforcement Contingencies in The Budgeting Process”, Journal Of Accounting Research Supplement, 11, 225-253.
• Choe, J.M. (1998): “The Effects Of User Participation On The Design Of Accounting Information Systems”, Information & Management 34, 185-198.
• Chong, V.K. (2004): “Job-Relevant Information and Its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance” Pacific Accounting Review, 16(2), 1-23.
• Chong, V.K. and Chong, K.M. (2002): “Budget Goal Commitment and Informational Effects Of Budget Participation On Performance: A Structural Equation Modeling Approach”, Behavioral Research in Accounting, 14, 65-86.
• Chong, V.K., Eggleton, L.R.C. and Leong, M.K.C. (2005): “The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note”, The British Accounting Review, 37, 115-133.
• Chong, V.K. and Johnson, D.M. (2007): “Testing A Model Of The Antecedents and Consequences Of Budgetary Participation on Job Performance”, Accounting and Business Research, 37(1), 3-19.
• Chow, C.W., Cooper, J.C. and Waller, W.S. (1988): “Participative Budgeting: Effects Of A Truth-Inducing Pay Scheme and Information Asymetry On Slack And Performance”, The Accounting Review, LXIII(1), 111-122.
• Dunk, A.S. (1993): “The Effect Of Budget Emphasis and Information Asymmetry on The Relation Between Budgetary Participation and Slack”, The Accounting Review, 68, 400-410.
• Dunk, A.S. and Lysons, A.F. (1997): “An Analysis Of Departmental Effectiveness, Participative Budgetary Control Processes And Enviromental Dimensionality Within The Competing Values Framework: A Public Sector Study”, Financial Accountability and Management, 13(1), 1-15.
• Goddard, A. (1997): “Organisational Culture and Budgetary Control in a UK Local Government Organisation”, Accounting and Business Research, 27(2), 111-123.
• Govindarajan, V. (1986): “Impact of Participation in The Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives”, Decision Sciences, February, 496-516.
• Gul, F.A. (1991): “The Effects Of Management Accounting Systems and Environmental Uncertainty On Small Business Managers’ Performance”, Accounting and Business Research, 22, Winter, 57-61.
• Heath, R.S. and Brown, J.F. (2007): “A Re-Examination Of The Effect Of Job- Relevant Information On The Budgetary Participation - Job Performance Relation During An Age Of Employee Empowerment”, Journal of Applied Business Research, 23(1), 111-124.
• Kenis, I. (1979): “Effects Of Budgetary Goal Characteristics on Managerial Attitudes and Performance”, The Accounting Review, October, 707-721.
• Kren, L. (1992): “Budgetary Participation and Managerial Performance: The Impact Of Information and Environmental Volatility”, The Accounting Review, 67(3), 511-526.
• Lau, C.M. and Buckland, C. (2000): “Budget Emphasis, Task Difficulty and Performance: The Effect Of Diversity Within Culture”, Accounting and Business Research, 31, Winter, 37-55.
• Lau, C.M. and Buckland, C. (2001): “Budgeting- The Role Of Trust And Participation: A Research Note”, Abacus, 37(3), 369-386.
• Lau, C.M. and Tan, J.J. (1998): “The Impact Of Budget Emphasis, Participation and Task Difficulty on Managerial Performance: A Cross-Cultural Study Of The Financial Services Sector”, Management Accounting Research, 9, 163-183.
• Lau, C.M. and Tan, S.L.C. (2003): “The Effects of Participation and Job- Relevant Information on the Relationship Between Evaluative Style and Job Satisfaction”, Review of Quantitative Finance and Accounting, 21, 17–34.
• Leach-López, M.A., Stammerjohan, W.W. and McNair, F.M. (2007): “Differences in the Role of Job-Relevant Information in the Budget Participation- Performance Relationship among U.S. and Mexican Managers: A Question of Culture or Communication”, Journal of Management Accounting Research, 19, 105-136.
• Magner, N., Welker, R.B. and Campbell, T.L. (1996): “Testing A Model Of Cognitive Budgetary Participation Processes in A Latent Variable Structural Equations Framework”, Accounting and Business Research, 27(1), 41-50.
• Mahoney, T.A., Jerdee, T.H. and Carroll, S.J. (1965): “The Jobs Of Management”, Industrial Relations, 97-110.
• Milani, K.W. (1975): “The Relationship Of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study”, The Accounting Review, April, 274-285.
• Murray, D. (1990): “The Performance Effects Of Participative Budgeting: An Integration Of Intervening and Moderating Variables”, Behavioral Research in Accounting, 2(2), 104-123
• Nouri, H. and Parker, R.J. (1998): “The Relationship Between Budget Participation and Job Performance: The Roles Of Budget Adequacy and Organizational Commitment”, Accounting, Organizations and Society, 23(5/6), 467-483.
• O’connor, N. (1995): “The Influence of Organizational Culture On The Usefulness Of Budget Participation By Singaporean-Chinese Managers”, Accounting, Organizations and Society, 20, 383-404.
• Orpen, C. (1991): “Job Difficulty As A Moderate Of The Effect Of Budgetary Participation On Employee Performance”, The Journal Of Social Psychology, 132(5), 695-696.
• Otley, D.T. (1978): “Budget Use and Managerial Performance”, Journal Of Accounting Research, 16(1), 122- 149.
• Pope, P.F. (1984): “Information Asymmetries in Participative Budgeting: A Bargaining Approach”, Journal Of Business Finance & Accounting, 11(1), 41-59. Sharma, R., Jones, S. and Ratnatunga, J. (2006): “The Relationships Among Broad Scope MAS, Managerial Control, Performance, and Job Relevant Information; A Concomitant Analysis”, Review of Accounting & Finance, 5(3), 228-250.
• Sheely, R.A. (1999): The Mediating Effect of Task-Relevant Knowledge and Self-Efficacy on The Budgetary Participation-Job Performance Relationship, A Dissertation, Lincoln, Nebraska, August.
• Shields, J.F. and Shields, M.D. (1998): “Antecedents of Participative Budgeting”, Accounting, Organizations and Society, 23(1), 49-76.
• Sprinkle, G.B. (2003): “Perspectives On Experimental Research in Managerial Accounting”, Accounting, Organizations and Society, 28, 287-318.
• Subramaniam, N. and Ashkanasy, N.M. (2001): “The Effect of Organizational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes”, Australian Journal Of Management, 26(1), 35-54.
• Tsui, J.S.L. (2001): The Impact Of Culture On The Relationship Between Budgetary Participation, Management Accounting Systems, and Managerial Performance: An Analysis Of Chinese and Western Managers”, The International Journal Of Accounting, 36, 125-146.
• Zimmerman, J.L. (1997): Accounting For Decision Making and Control, Second Edition, Irwin McGraw-Hill, Boston.