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Testing a model of the antecedents and consequences of budgetary participation on job performance

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  • Vincent Chong
  • Darren Johnson

Abstract

This paper examines the effect of antecedents (such as task exceptions and task analysability) and consequences (such as job-relevant information, budget goal level, budget goal acceptance and budget goal commitment) of budgetary participation on job performance. The responses of 135 middle-level managers, drawn from a cross- section of manufacturing firms, to a survey questionnaire, were analysed by using a structural equation modelling (SEM) technique. The results of this study suggest that task exceptions and task analysability are important antecedents of budgetary participation. The results further suggest that the cognitive effect of participation in goal- setting allows subordinates to gather, exchange and share job-relevant information. The availability of job-relevant information allows subordinates to develop effective strategies or plans, which will help them to exert effort over time, in an attempt to attain their goals. The results support the proposition that setting difficult but attainable budget goals increases subordinates? budget goal level, acceptance, and commitment to the budget goal, which in turn improves job performance.

Suggested Citation

  • Vincent Chong & Darren Johnson, 2007. "Testing a model of the antecedents and consequences of budgetary participation on job performance," Accounting and Business Research, Taylor & Francis Journals, vol. 37(1), pages 3-19.
    • Handle: RePEc:taf:acctbr:v:37:y:2007:i:1:p:3-19
    DOI: 10.1080/00014788.2007.9730055
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    Cited by:

    1. Macinati, Manuela S. & Rizzo, Marco G., 2014. "Budget goal commitment, clinical managers’ use of budget information and performance," Health Policy, Elsevier, vol. 117(2), pages 228-238.
    2. Lau, Chong M. & Scully, Glennda & Lee, Alina, 2018. "The effects of organizational politics on employee motivations to participate in target setting and employee budgetary participation," Journal of Business Research, Elsevier, vol. 90(C), pages 247-259.
    3. Lau, Chong M. & Martin-Sardesai, Ann V., 2012. "The role of organisational concern for workplace fairness in the choice of a performance measurement system," The British Accounting Review, Elsevier, vol. 44(3), pages 157-172.
    4. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    5. Daniele Cristina Bernd & Ilse Maria Beuren & Celliane Ferraz Pazetto & Carlos Eduardo Facin Lavarda, 2022. "Antecedents of Commitment to Budgetary Goals," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 26(2), pages 200018-2000.

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