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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.