Open AccessPerception of the Controllability Principle and its Consequences for Budgetary Control
Author(s) -
Ryota Machida,
AUTHOR_ID,
Tomoki Oshika,
AUTHOR_ID
Publication year - 2021
Publication title -
asia-pacific management accounting journal/asia-pacific management accounting journal
Language(s) - English
Resource type - Journals
eISSN - 2550-1631
pISSN - 1675-3194
DOI - 10.24191/apmaj.v16i3-14
Subject(s) - controllability , perception , organizational citizenship behavior , control (management) , structural equation modeling , psychology , citizenship , social psychology , business , computer science , political science , economics , management , organizational commitment , mathematics , politics , neuroscience , machine learning , law
In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers of Japanese firms. First, we examined the relationship between managers’ perceptions of controllability and budget use. Second, we examined the relationship between budget use and altruistic behavior. Third, based on managers’ perceptions of controllability, we examined the relationship between altruistic behavior and managerial performance. Structural equation modeling revealed that not only did perception of low controllability by managers promoted the use of budgeting, it also promoted organizational citizenship behavior through increased trust in superiors, which subsequently enhanced managerial performance. Keywords: managerial perception, controllability principle, altruistic behavior, organizational citizenship behavior, trust, managerial performance