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The joint effect of budgetary participation and broad‐scope management accounting systems on management performance

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  • Min‐Tsung Cheng

Abstract

Purpose - The purpose of this paper is to examine the interaction effect of budgetary participation (BP) and broad‐scope management accounting systems (BMAS) on management performance (MP). Design/methodology/approach - A survey questionnaire was administered to managers of listed electronics companies in Taiwan. A moderated multiple regression model containing a product term was used to examine the interaction effect among BMAS, BP, and MP. Findings - The results show the presence of a non‐monotonic interaction relationship between BP and MP over the range of the extent of BMAS. These findings support the hypothesis that a high (low) perceived usefulness of BMAS information is correlated with MP in situations of high (low) BP. Originality/value - The paper provides additional empirical evidence to make clear the nature of the interaction between BP and BMAS impacting MP. The empirical evidence presented in the paper reveals that BMAS plays an essential mediating role in the relationship between BP and MP. Firms implementing a BP system should pay particular attention to the fit collocation of both BMAS and BP.

Suggested Citation

  • Min‐Tsung Cheng, 2012. "The joint effect of budgetary participation and broad‐scope management accounting systems on management performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 20(3), pages 184-197, September.
    • Handle: RePEc:eme:arapps:v:20:y:2012:i:3:p:184-197
    DOI: 10.1108/13217341211263256
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    Citations

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    Cited by:

    1. Khalid Hasan Al Jasimee & Francisco Javier Blanco-Encomienda, 2023. "A SEM-NCA approach towards the impact of participative budgeting on budgetary slack and managerial performance: The mediating role of leadership style and leader-member exchange," Papers 2310.09993, arXiv.org.
    2. Mirna Indriani & Nadirsyah, 2015. "Interaction Effect Of Budgetary Participation And Management Accounting System On Managerial Performance: Evidence From Indonesia," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(1), pages 1-13.
    3. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.

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