1540-5915/asset/cover.gif?v=1&s=87db9130cf425c8e3892b36c5b361c4e68185aed "Decision Sciences")
This paper benefited from the comments of Jesse Dillard, Anil Gupta, Jane Mutchler, and Ray Stephens and from research assistance provided by Joe Schlosser, Jr. Funding for this research was provided by the College of Administrative Science, Ohio State University, and the Amos Tuck School of Business Administration, Dartmouth College.
1540-5915/asset/olbannerleft.jpg?v=1&s=4f18f526fe0a6d37a1ac59ab751a2f2c51823745)
1540-5915/asset/olbannerright.jpg?v=1&s=64b084c9d26dca269f38e8dc30892c566ac638a1)
IMPACT OF PARTICIPATION IN THE BUDGETARY PROCESS ON MANAGERIAL ATTITUDES AND PERFORMANCE: UNIVERSALISTIC AND CONTINGENCY PERSPECTIVES†
Article first published online: 7 JUN 2007
DOI: 10.1111/j.1540-5915.1986.tb00240.x
Additional Information
How to Cite
Govindarajan, V. (1986), IMPACT OF PARTICIPATION IN THE BUDGETARY PROCESS ON MANAGERIAL ATTITUDES AND PERFORMANCE: UNIVERSALISTIC AND CONTINGENCY PERSPECTIVES. Decision Sciences, 17: 496–516. doi: 10.1111/j.1540-5915.1986.tb00240.x
- †
Vijay Govindarajan is Visiting Associate Professor at the Thck School of Business Administration, Dartmouth College, and Associate Professor of Accounting at Ohio State University. He received doctorate from Harvard University. His current research project examines how large diversified firms implement varied control systems for business units following divergent strategies. His articles have appeared in journals such as Academy of Management Journal and Accounting, Organizations and Society.
Publication History
- Issue published online: 7 JUN 2007
- Article first published online: 7 JUN 2007
- Received: December 20, 1984; Accepted: October 28, 1985.
- Abstract
- References
- Cited By
Keywords:
- Budgeting and Control Systems;
- Management Control;
- Managerial Accounting;
- Organization and Management Theory
ABSTRACT
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.