Open AccessEvidence Of Value-Expressive Participation Effects In Budgeting
Author(s) -
Nace R. Magner,
Robert B. Welker,
Gary G. Johnson
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v9i2.6083
Subject(s) - control (management) , value (mathematics) , accounting , business , field (mathematics) , economics , computer science , management , mathematics , machine learning , pure mathematics
Accounting researchers have defined budgetary participation to encompass employee influence, or control, over budget targets. This view implies that control is a necessary condition for favorable participation effects to occur. This paper presents the results of two field studies that indicate participation can lead to improved employee attitudes even when it does not afford the employees budgetary control.