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IMPACT OF PARTICIPATION IN THE BUDGETARY PROCESS ON MANAGERIAL ATTITUDES AND PERFORMANCE: UNIVERSALISTIC AND CONTINGENCY PERSPECTIVES *
Author(s) -
Govindarajan Vijay
Publication year - 1986
Publication title -
decision sciences
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.238
H-Index - 108
eISSN - 1540-5915
pISSN - 0011-7315
DOI - 10.1111/j.1540-5915.1986.tb00240.x
Subject(s) - contingency , contingency theory , process (computing) , business , economics , marketing , computer science , management , philosophy , linguistics , operating system
Data from responsibility‐center managers reveal that greater budgetary participation contributes to managerial performance and attitudes in high‐environmental‐uncertainty situations but hampers performance and attitudes in low‐uncertainty situations. Higher budgetary participation reduces managers' propensity to create slack in high‐ (but not in low‐) uncertainty conditions.