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

Yıl 2010, Cilt: 10 Sayı: 4, 1257 - 1268, 01.11.2010

Öz

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

Kaynakça

  • Abdul Rahman, I.K., Abdul Rahman, A.Z., Tew, Y.H. ve Omar, N. (1998): “A survey on management accounting practices in Malaysian manufacturing companies”, Management Accounting Practices Pa- per 3, Concurrent session IC, International Management Accounting Conference, National University of Malaysia, Selangor.
  • Abernethy, M.A. ve Stoelwinder, J.U. (1991): “Budget use, task uncer- tainty, system goal orientation and sub-unit performance: a test of the fit hypothesis in not-for-profit hospitals”, Accounting, Organizations and Society, 16: 105–120.
  • Ahmed, Z.U. (2005): “Implementing Participatory Budgeting Approach in Least Developed Countries (LDC): Myth and Reality”, The Cost and Management, 33(4): 75-84.
  • Barrett, F.D. (2002): “Change Communication: Using Strategic Em- ployee Communication to Facilitate Major Change”, Corporate Communications: An International Journal, 7(4): 219-231.
  • Bass, B.M. ve Avolio, B.J. (1994): Improving organizational effec- tiveness through transformational leadership. Thousand Oaks, CA: Sage.
  • Bies, R.J. (1987): “The predicament of injustice: The management of moral outrage”, In L.L. Cummings & Staw, B.M. (Eds.). Research in Organizational Behavior, Greenwich, CT: JAI Pres, 9: 289–319.
  • Bies, R.J. ve Shapiro, D.L. (1988): “Voice and justification: Their influ- ence on procedural fairness judgments”, Academy of Management Journal, 31: 676–685.
  • Bremser, W. (1988): Budgeting by Department and Functional Area, American Management Association, Watertown, MA.
  • Bromwich, M. (1990): “The Case for Strategic Management Account- ing: The Role of Accounting Information for Strategy in Competitive Markets”, Accounting, Organizations and Society, 15(1/2): 27-46.
  • Brownell, P. (1982): “Participation in the Budgeting Process: When it Works and When it doesn’t”, Journal of Accounting Literature, 1: 124-153.
  • Brownell, P. ve McInnes M. (1986): “Budgetary Participation, Moti- vation, and Managerial Performance”, The Accounting Review, 61: 587-600.
  • Bruns, W.J. ve Waterhouse, J.H. (1975): “Budgetary control and organi- zational structure”, Journal of Accounting Research, 13: 177-203.
  • Caldwell, D.F. ve O’Reilly, C.A. (1982): “Responses to failure: the ef- fects of choice and responsibility on impression management”, Acad- emy of Management Journal, 25(1): 121-136.
  • Charpentier, C. (1998): “Budgetary Participation In A Public Service Organization”, Stockholm School Of Economics, Working Paper Se- ries In Business Administration No. 1998:3: 1-25.
  • Chenhall, R.H. ve Brownell, P. (1988): “The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable”, Accounting, Organizations and Society, 13: 225-233.
  • Chong, V. K. (2002): “A Note On Testing A Model Of Cognitive Bud- getary Participation Processes Using A Structural Equation Modeling Approach”, Advances in Accounting, 19: 27-51.
  • Collins, F., Dreike, E. ve Mendoza, A.R.I. (1999): “Budget Games and Effort: Differences Between the United States and Latin America”, Journal of International Accounting, Auditing & Taxation, 8(2): 241–267.
  • Douglas, B.R. (1994): “The budgeting process in a multinational firm”, Multinational Business Review, 2: 59-63.
  • Dunk, A. (1993): “The Effect of Budget Emphasis and Information Asymmetry on the Relation between Budgetary Participation and Slack”, The Accounting Review, 68: 400-410.
  • Earley, P.C. ve Lind, E.A. (1987): “Procedural justice and participation in task selection: The role of control in mediating justice judgments”, Journal of Personality and Social Psychology, 52: 1148-1160.
  • Flamholtz, E.G. (1983): “Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives”, Accounting, Organizations and Society, 8: 153-169.
  • Frucot, V. ve White, S. (2006): “Managerial levels and the effects of budgetary participation on managers”, Managerial Auditing Journal, 21(1/2): 191-206.
  • Ghosh, B.C. ve Chan, Y.K. (1996): Management accounting practices in Singapore: the state-of-the-art, Nanyang Business School, Singa- pore.
  • Goold, M. ve Quinn, J.J. (1990): “The Paradox of Strategic Controls”, Strategic Management Journal, 11(1): 43-57.
  • Govindarajan, V. ve Gupta, A.K. (1985): “Linking Control Systems to Business Unit Strategy: Impact on Performance”, Accounting, Orga- nizations and Society. 10: 51-66.
  • Greenbaum, H. H. (1974): “The audit of organizational communica- tion”, The Academy of Management Journal, 17(4): 739-754.
  • Greenberg, J. (1987): “A taxonomy of organizational justice theories”, Academy of Management Review, 12: 9–22.
  • Greenberg, J. ve Folger, R. (1983): “Procedural justice, participation and the fair process effect in groups and organizations”, In P. B. Paulhus (Ed.). Basic group processes, New York: Springer-Verlag: 235–256.
  • Gul, F. ve Chia, Y. (1994): “The effects of management accounting sys- tems, perceived environmental uncertainty, and decentralization on managerial performance: a test of three-way interaction”, Accounting Organization Society, 19: 413–426.
  • Hall, R.H. (1982): Organizations, Prentice-Hall, Englewood Cliffs, NJ.
  • Hargie,C., Tourish,D., ve Hargie, O. (1994): “Managers Communi- cating : An Investigation of Core Situations and Difficulties within Educational Organizations”, International Journal of Educational Management, 8(6): 23-28.
  • Hinkin, T. R. (1995): “A review of scale development practices in the study of organizations”, Journal of Management, 21: 967-988.
  • Hopwood, A.G. (1972): “An empirical study of the role of accounting data in performance evaluation”, Journal of Accounting Research, 10: 156-182.
  • Horngren, C.T., Datar, S.M., Foster, G., Rajan, M. ve Ittner, C. (2009):“Cost Accounting: A Managerial Emphasis”, Thirteenth Edi- tion, New Jersey: Pearson Int. Edu.
  • IItner, C.D. ve Larcker, D.F. (1997): “Quality Strategy, Strategic Con- trol Systems, and Organizational Performance”, Accounting, Organi- zations and Society, 22(3/4): 293-314.
  • Irvine, B. (1979): “The Components of budget pressure”, Cost and Management, July-August: 16-22.
  • Jermias, J. ve Setiawan, T. (2008): “The moderating effects of hierarchy and control systems on the relationship between budgetary participa- tion and performance”, The International Journal of Accounting, 43: 268–292.
  • Joshi, P.L. (2001): “The international diffusion of new management accounting practices:the case of India”, International Journal of Ac- counting, Auditing and Taxation, 10: 85-109.
  • Joshi, P.L., Al-Mudhaki J., ve Bremser W. (2003): “Corporate Budget Planning, Control and Performance Evaluation in Bahrain”, Manage- rial Auditing Journal , 18/9: 737-750.
  • Kaplan, R.S. (1990): “Contribution margin analysis: no longer rel- evant”, Journal of Management Accounting Research, 2: 2-15.
  • Kren, L. (1992): “Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility”, The Ac- counting Review, 67: 511-526.
  • Lau, C.M. ve Lim, E.W. (2007): “The Relationship Between Procedural Justice And Managerial Performance: The Effect Of Participation”, http://www.af.ecel.uwa.edu.au/?f=945, (07.04.2007).
  • Leavins, J., Karim K.E. ve Siegel, P. (1997): “An Emprical Investiga- tion of Factors Contributing to Budgetary Slack”, Accounting and Financial Studies, 2(2): 44-56.
  • Libby, T. (1999): “The influence of voice and explanation on perfor- mance in participative budgeting”, Accounting, Organizations and Society, 24: 125-137.
  • Lindquist, T. M. (1995): “Fairness as an antecedent to participative budgeting: Examining the effects of distributive justice, procedural justice, and referent cognitions on satisfaction and performance”, Journal of Management Accounting Research, 7: 122-147.
  • MacCallum, R. C. ve Austin, J.T. (2000): “Applications of Structural Equation Modeling in Psychological Research”, Annual Review of Psychology, 51(1): 201- 226.
  • Magner, N. ve Johnson, G.G. (1995): “Municipal officials’ reactions to justice in budgetary resource allocatin”, Public Administrative Quar- terly, 18(4): 439-456.
  • Magner, N., R. B. Welker ve Campbell, T.L. (1996): “Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework”, Accounting and Business Re- search, 27: 41-50.
  • Maiga, A. (2006): “Fairness, Budget Satisfaction, and Budget Perfor- mance: A Path Analytic Model of Their Relationships”, Advances in Accounting Behavioral Research, 9: 87-111.
  • Maiga, A.S. ve Jacobs, F. (2007): “Budget Participation’s Influence on Budget Slack: The Role of Fairness Perceptions, Trust and Goal Commitment”, JAMAR, 5(1): 39-58.
  • McNally, R. (2002): “The annual budgeting process”, Accountancy Ire- land, 34(1): 10-12.
  • Merchant, K.A. (1985): “Budgeting and the propensity to create slack”, Accounting, Organizations and Society, 10: 201-210.
  • Mikesell, J.L. ve D.R. Mullins (2001): “Reforming Budget Systems in Countries of the Former Soviet Union”, Public Administration Re- view, 61(5): 548-568.
  • Milani, K. (1975): “Budget-setting, performance and attitudes”, The Ac- counting Review, 50: 274-284.
  • Murray, D. (1990): “The performance effects of participative budgeting: an integration of intervening and moderating variables”, Behavioral Research in Accounting, 2: 104–123.
  • Nunnally, J. D. (1978): Psychometric theory. New York: McGraw-Hill.
  • Onsi, M. (1973): “Factor analysis of behavioral variables affecting bud- getary slack”, The Accounting Review, 48: 535-548.
  • Ouchi, W. G. (1978): “The transmission of control through organization- al hierarchy”, Academy of Management Journal, 21(2): 173−192.
  • Parker, R. ve Kyj, L. (2006): “Vertical information sharing in the bud- geting process”, Accounting, Organizations and Society, 31: 27–45.
  • Penley, L.E. ve Hawkins, B. (1985): “Studying interpersonal communi- cation in organizations: a leadership application”, Academy of Man- agement Journal, 28: 309-326.
  • Premchand, A. (1982): “Government and Public Enterprises Budgetary Relationships”, Economic and Political Weekly Review of Manage- ment, November: 102-114.
  • Prendergast, P. (2000):”Budgets hit back”, Management Accounting,78(1):14-16.
  • Ramsey, J.E. ve Ramsey, I.L. (1985): Budgeting Basics: How to Sur- vive in Budgeting Process, Franklin Watts, and New York, NY.
  • Redding, W. C. (1972): Communication within the organization: An in- terpretive review of theory and research. New York: Industrial Com- munication Council.
  • Salancik, G. R., ve Meindel, J.R. (1984): “Corporate attributions are strategic illusions of management control”, Administrative Science Quarterly, 29: 238–254.
  • Schiff, M. ve Lewin, A.Y. (1970): “The impact of people on budgets”, The Accounting Review, 45: 259-268.
  • Schuler, R. (1980): “Definition and conceptualization of stres in orga- nizations”, Organizational Behavior and Human Performance, 25: 184-215.
  • Schweiger, D. M. ve DeNisi, A.S. (1991): “Communication with em- ployees following a merger:A longitudinal field experiment”, Acad- emy of Management Journal, 34: 110-135.
  • Segars, A.H. ve Grover, V. (1993): “Re-Examining Perceived Ease of Use and Usefulness: A Confirmatory Factor Analysis”, MIS Quar- terly, December: 517- 525.
  • Shields, J.F. ve Shields, M.D. (1998): “Antecedents of participative budgeting”, Accounting, Organizations and Society, 23: 49-76.
  • Shields, M. D. ve Young, S.M. (1993): “Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information”, Journal of Management Accounting Research, 5: 265- 280.
  • Stewart, T.A. (1990): “Why budgets are bad for business”, Fortune, June(4): 179-90.
  • Sulaiman, M., Nik Ahmad, N.N. ve Alwi, N. (2002): “Management accounting practices in Malaysia:a survey of the industrial and con- sumer products sectors”, unpublished research report,International Islamic University, Kuala Lumpur, Malaysia.
  • Van der Stede, W.A. (2000): “The relationship between two conse- quences of budgetary controls: budgetary slack creation and manage- rial short-term orientation”, Accounting, Organizations and Society, 25(6): 609–622.
  • Van der Stede, W.A. (2001): “Measuring ‘tight budgetary control”, Management Accounting Research, 12: 119-137.
  • Wentzel, K. (2002): “The influence of fairness perceptions and goal commitment of managers’ performance in a budget setting”, Behav- ioral Research in Accounting, 14: 247-271.
  • Young, S.M. (1985): “Participative budgeting: the effects of risk aver- sion and asymmetric information on budgetary slack”, Journal of Ac- counting Research, autumn: 829-42.
  • Yuen, D.C.Y. (2004): “Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack”, Man- agerial Auditing Journal, 19(4): 517-532.

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

Yıl 2010, Cilt: 10 Sayı: 4, 1257 - 1268, 01.11.2010

Öz

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

Kaynakça

  • Abdul Rahman, I.K., Abdul Rahman, A.Z., Tew, Y.H. ve Omar, N. (1998): “A survey on management accounting practices in Malaysian manufacturing companies”, Management Accounting Practices Pa- per 3, Concurrent session IC, International Management Accounting Conference, National University of Malaysia, Selangor.
  • Abernethy, M.A. ve Stoelwinder, J.U. (1991): “Budget use, task uncer- tainty, system goal orientation and sub-unit performance: a test of the fit hypothesis in not-for-profit hospitals”, Accounting, Organizations and Society, 16: 105–120.
  • Ahmed, Z.U. (2005): “Implementing Participatory Budgeting Approach in Least Developed Countries (LDC): Myth and Reality”, The Cost and Management, 33(4): 75-84.
  • Barrett, F.D. (2002): “Change Communication: Using Strategic Em- ployee Communication to Facilitate Major Change”, Corporate Communications: An International Journal, 7(4): 219-231.
  • Bass, B.M. ve Avolio, B.J. (1994): Improving organizational effec- tiveness through transformational leadership. Thousand Oaks, CA: Sage.
  • Bies, R.J. (1987): “The predicament of injustice: The management of moral outrage”, In L.L. Cummings & Staw, B.M. (Eds.). Research in Organizational Behavior, Greenwich, CT: JAI Pres, 9: 289–319.
  • Bies, R.J. ve Shapiro, D.L. (1988): “Voice and justification: Their influ- ence on procedural fairness judgments”, Academy of Management Journal, 31: 676–685.
  • Bremser, W. (1988): Budgeting by Department and Functional Area, American Management Association, Watertown, MA.
  • Bromwich, M. (1990): “The Case for Strategic Management Account- ing: The Role of Accounting Information for Strategy in Competitive Markets”, Accounting, Organizations and Society, 15(1/2): 27-46.
  • Brownell, P. (1982): “Participation in the Budgeting Process: When it Works and When it doesn’t”, Journal of Accounting Literature, 1: 124-153.
  • Brownell, P. ve McInnes M. (1986): “Budgetary Participation, Moti- vation, and Managerial Performance”, The Accounting Review, 61: 587-600.
  • Bruns, W.J. ve Waterhouse, J.H. (1975): “Budgetary control and organi- zational structure”, Journal of Accounting Research, 13: 177-203.
  • Caldwell, D.F. ve O’Reilly, C.A. (1982): “Responses to failure: the ef- fects of choice and responsibility on impression management”, Acad- emy of Management Journal, 25(1): 121-136.
  • Charpentier, C. (1998): “Budgetary Participation In A Public Service Organization”, Stockholm School Of Economics, Working Paper Se- ries In Business Administration No. 1998:3: 1-25.
  • Chenhall, R.H. ve Brownell, P. (1988): “The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable”, Accounting, Organizations and Society, 13: 225-233.
  • Chong, V. K. (2002): “A Note On Testing A Model Of Cognitive Bud- getary Participation Processes Using A Structural Equation Modeling Approach”, Advances in Accounting, 19: 27-51.
  • Collins, F., Dreike, E. ve Mendoza, A.R.I. (1999): “Budget Games and Effort: Differences Between the United States and Latin America”, Journal of International Accounting, Auditing & Taxation, 8(2): 241–267.
  • Douglas, B.R. (1994): “The budgeting process in a multinational firm”, Multinational Business Review, 2: 59-63.
  • Dunk, A. (1993): “The Effect of Budget Emphasis and Information Asymmetry on the Relation between Budgetary Participation and Slack”, The Accounting Review, 68: 400-410.
  • Earley, P.C. ve Lind, E.A. (1987): “Procedural justice and participation in task selection: The role of control in mediating justice judgments”, Journal of Personality and Social Psychology, 52: 1148-1160.
  • Flamholtz, E.G. (1983): “Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives”, Accounting, Organizations and Society, 8: 153-169.
  • Frucot, V. ve White, S. (2006): “Managerial levels and the effects of budgetary participation on managers”, Managerial Auditing Journal, 21(1/2): 191-206.
  • Ghosh, B.C. ve Chan, Y.K. (1996): Management accounting practices in Singapore: the state-of-the-art, Nanyang Business School, Singa- pore.
  • Goold, M. ve Quinn, J.J. (1990): “The Paradox of Strategic Controls”, Strategic Management Journal, 11(1): 43-57.
  • Govindarajan, V. ve Gupta, A.K. (1985): “Linking Control Systems to Business Unit Strategy: Impact on Performance”, Accounting, Orga- nizations and Society. 10: 51-66.
  • Greenbaum, H. H. (1974): “The audit of organizational communica- tion”, The Academy of Management Journal, 17(4): 739-754.
  • Greenberg, J. (1987): “A taxonomy of organizational justice theories”, Academy of Management Review, 12: 9–22.
  • Greenberg, J. ve Folger, R. (1983): “Procedural justice, participation and the fair process effect in groups and organizations”, In P. B. Paulhus (Ed.). Basic group processes, New York: Springer-Verlag: 235–256.
  • Gul, F. ve Chia, Y. (1994): “The effects of management accounting sys- tems, perceived environmental uncertainty, and decentralization on managerial performance: a test of three-way interaction”, Accounting Organization Society, 19: 413–426.
  • Hall, R.H. (1982): Organizations, Prentice-Hall, Englewood Cliffs, NJ.
  • Hargie,C., Tourish,D., ve Hargie, O. (1994): “Managers Communi- cating : An Investigation of Core Situations and Difficulties within Educational Organizations”, International Journal of Educational Management, 8(6): 23-28.
  • Hinkin, T. R. (1995): “A review of scale development practices in the study of organizations”, Journal of Management, 21: 967-988.
  • Hopwood, A.G. (1972): “An empirical study of the role of accounting data in performance evaluation”, Journal of Accounting Research, 10: 156-182.
  • Horngren, C.T., Datar, S.M., Foster, G., Rajan, M. ve Ittner, C. (2009):“Cost Accounting: A Managerial Emphasis”, Thirteenth Edi- tion, New Jersey: Pearson Int. Edu.
  • IItner, C.D. ve Larcker, D.F. (1997): “Quality Strategy, Strategic Con- trol Systems, and Organizational Performance”, Accounting, Organi- zations and Society, 22(3/4): 293-314.
  • Irvine, B. (1979): “The Components of budget pressure”, Cost and Management, July-August: 16-22.
  • Jermias, J. ve Setiawan, T. (2008): “The moderating effects of hierarchy and control systems on the relationship between budgetary participa- tion and performance”, The International Journal of Accounting, 43: 268–292.
  • Joshi, P.L. (2001): “The international diffusion of new management accounting practices:the case of India”, International Journal of Ac- counting, Auditing and Taxation, 10: 85-109.
  • Joshi, P.L., Al-Mudhaki J., ve Bremser W. (2003): “Corporate Budget Planning, Control and Performance Evaluation in Bahrain”, Manage- rial Auditing Journal , 18/9: 737-750.
  • Kaplan, R.S. (1990): “Contribution margin analysis: no longer rel- evant”, Journal of Management Accounting Research, 2: 2-15.
  • Kren, L. (1992): “Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility”, The Ac- counting Review, 67: 511-526.
  • Lau, C.M. ve Lim, E.W. (2007): “The Relationship Between Procedural Justice And Managerial Performance: The Effect Of Participation”, http://www.af.ecel.uwa.edu.au/?f=945, (07.04.2007).
  • Leavins, J., Karim K.E. ve Siegel, P. (1997): “An Emprical Investiga- tion of Factors Contributing to Budgetary Slack”, Accounting and Financial Studies, 2(2): 44-56.
  • Libby, T. (1999): “The influence of voice and explanation on perfor- mance in participative budgeting”, Accounting, Organizations and Society, 24: 125-137.
  • Lindquist, T. M. (1995): “Fairness as an antecedent to participative budgeting: Examining the effects of distributive justice, procedural justice, and referent cognitions on satisfaction and performance”, Journal of Management Accounting Research, 7: 122-147.
  • MacCallum, R. C. ve Austin, J.T. (2000): “Applications of Structural Equation Modeling in Psychological Research”, Annual Review of Psychology, 51(1): 201- 226.
  • Magner, N. ve Johnson, G.G. (1995): “Municipal officials’ reactions to justice in budgetary resource allocatin”, Public Administrative Quar- terly, 18(4): 439-456.
  • Magner, N., R. B. Welker ve Campbell, T.L. (1996): “Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework”, Accounting and Business Re- search, 27: 41-50.
  • Maiga, A. (2006): “Fairness, Budget Satisfaction, and Budget Perfor- mance: A Path Analytic Model of Their Relationships”, Advances in Accounting Behavioral Research, 9: 87-111.
  • Maiga, A.S. ve Jacobs, F. (2007): “Budget Participation’s Influence on Budget Slack: The Role of Fairness Perceptions, Trust and Goal Commitment”, JAMAR, 5(1): 39-58.
  • McNally, R. (2002): “The annual budgeting process”, Accountancy Ire- land, 34(1): 10-12.
  • Merchant, K.A. (1985): “Budgeting and the propensity to create slack”, Accounting, Organizations and Society, 10: 201-210.
  • Mikesell, J.L. ve D.R. Mullins (2001): “Reforming Budget Systems in Countries of the Former Soviet Union”, Public Administration Re- view, 61(5): 548-568.
  • Milani, K. (1975): “Budget-setting, performance and attitudes”, The Ac- counting Review, 50: 274-284.
  • Murray, D. (1990): “The performance effects of participative budgeting: an integration of intervening and moderating variables”, Behavioral Research in Accounting, 2: 104–123.
  • Nunnally, J. D. (1978): Psychometric theory. New York: McGraw-Hill.
  • Onsi, M. (1973): “Factor analysis of behavioral variables affecting bud- getary slack”, The Accounting Review, 48: 535-548.
  • Ouchi, W. G. (1978): “The transmission of control through organization- al hierarchy”, Academy of Management Journal, 21(2): 173−192.
  • Parker, R. ve Kyj, L. (2006): “Vertical information sharing in the bud- geting process”, Accounting, Organizations and Society, 31: 27–45.
  • Penley, L.E. ve Hawkins, B. (1985): “Studying interpersonal communi- cation in organizations: a leadership application”, Academy of Man- agement Journal, 28: 309-326.
  • Premchand, A. (1982): “Government and Public Enterprises Budgetary Relationships”, Economic and Political Weekly Review of Manage- ment, November: 102-114.
  • Prendergast, P. (2000):”Budgets hit back”, Management Accounting,78(1):14-16.
  • Ramsey, J.E. ve Ramsey, I.L. (1985): Budgeting Basics: How to Sur- vive in Budgeting Process, Franklin Watts, and New York, NY.
  • Redding, W. C. (1972): Communication within the organization: An in- terpretive review of theory and research. New York: Industrial Com- munication Council.
  • Salancik, G. R., ve Meindel, J.R. (1984): “Corporate attributions are strategic illusions of management control”, Administrative Science Quarterly, 29: 238–254.
  • Schiff, M. ve Lewin, A.Y. (1970): “The impact of people on budgets”, The Accounting Review, 45: 259-268.
  • Schuler, R. (1980): “Definition and conceptualization of stres in orga- nizations”, Organizational Behavior and Human Performance, 25: 184-215.
  • Schweiger, D. M. ve DeNisi, A.S. (1991): “Communication with em- ployees following a merger:A longitudinal field experiment”, Acad- emy of Management Journal, 34: 110-135.
  • Segars, A.H. ve Grover, V. (1993): “Re-Examining Perceived Ease of Use and Usefulness: A Confirmatory Factor Analysis”, MIS Quar- terly, December: 517- 525.
  • Shields, J.F. ve Shields, M.D. (1998): “Antecedents of participative budgeting”, Accounting, Organizations and Society, 23: 49-76.
  • Shields, M. D. ve Young, S.M. (1993): “Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information”, Journal of Management Accounting Research, 5: 265- 280.
  • Stewart, T.A. (1990): “Why budgets are bad for business”, Fortune, June(4): 179-90.
  • Sulaiman, M., Nik Ahmad, N.N. ve Alwi, N. (2002): “Management accounting practices in Malaysia:a survey of the industrial and con- sumer products sectors”, unpublished research report,International Islamic University, Kuala Lumpur, Malaysia.
  • Van der Stede, W.A. (2000): “The relationship between two conse- quences of budgetary controls: budgetary slack creation and manage- rial short-term orientation”, Accounting, Organizations and Society, 25(6): 609–622.
  • Van der Stede, W.A. (2001): “Measuring ‘tight budgetary control”, Management Accounting Research, 12: 119-137.
  • Wentzel, K. (2002): “The influence of fairness perceptions and goal commitment of managers’ performance in a budget setting”, Behav- ioral Research in Accounting, 14: 247-271.
  • Young, S.M. (1985): “Participative budgeting: the effects of risk aver- sion and asymmetric information on budgetary slack”, Journal of Ac- counting Research, autumn: 829-42.
  • Yuen, D.C.Y. (2004): “Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack”, Man- agerial Auditing Journal, 19(4): 517-532.
Toplam 78 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Siyaset Bilimi
Diğer ID JA24HE79TC
Bölüm Araştırma Makalesi
Yazarlar

Rahmi Yücel Bu kişi benim

Yayımlanma Tarihi 1 Kasım 2010
Yayımlandığı Sayı Yıl 2010 Cilt: 10 Sayı: 4

Kaynak Göster

APA Yücel, R. (2010). Bütçesel Kontrol ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet ve İletişimin Rolü. Ege Academic Review, 10(4), 1257-1268.
AMA Yücel R. Bütçesel Kontrol ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet ve İletişimin Rolü. eab. Kasım 2010;10(4):1257-1268.
Chicago Yücel, Rahmi. “Bütçesel Kontrol Ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet Ve İletişimin Rolü”. Ege Academic Review 10, sy. 4 (Kasım 2010): 1257-68.
EndNote Yücel R (01 Kasım 2010) Bütçesel Kontrol ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet ve İletişimin Rolü. Ege Academic Review 10 4 1257–1268.
IEEE R. Yücel, “Bütçesel Kontrol ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet ve İletişimin Rolü”, eab, c. 10, sy. 4, ss. 1257–1268, 2010.
ISNAD Yücel, Rahmi. “Bütçesel Kontrol Ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet Ve İletişimin Rolü”. Ege Academic Review 10/4 (Kasım 2010), 1257-1268.
JAMA Yücel R. Bütçesel Kontrol ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet ve İletişimin Rolü. eab. 2010;10:1257–1268.
MLA Yücel, Rahmi. “Bütçesel Kontrol Ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet Ve İletişimin Rolü”. Ege Academic Review, c. 10, sy. 4, 2010, ss. 1257-68.
Vancouver Yücel R. Bütçesel Kontrol ve Gevşeklik İlişkisinde Bütçesel Katılım, Dağıtımsal Adalet ve İletişimin Rolü. eab. 2010;10(4):1257-68.