The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance

被引：14
|
作者：
Jermias, Johnny [1 ,2 ]
Setiawan, Trisnawati [3 ]
机构：
[1] Simon Fraser Univ, Burnaby, BC, Canada
[2] Nanyang Technol Univ, Nanyang Business Sch, Block S3,Nanyang Ave, Singapore 639798, Singapore
[3] Univ Persada Indonesia YAI, Jl Imam Bonjol 72, Jakarta 10310, Indonesia
来源：
INTERNATIONAL JOURNAL OF ACCOUNTING | 2008年 / 43卷 / 03期
关键词：
Hierarchy; Control systems; Contingency approach; Participation; Performance;
D O I：
10.1016/j.intacc.2008.06.009
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study investigates the moderating effects that an organizational unit's hierarchical level and control systems have on the relationship between budgetary participation and performance. Using moderated regression analyses, we find a three-way interactive effect on performance between hierarchical levels, types of control systems, and budgetary participation. Further analyses reveal that at the high level of a hierarchy, budgetary participation has a positive relationship with performance and this relationship is stronger for organizational units that use output control than for those that use behavior control. By contrast, at the low level of a hierarchy, budgetary participation has a negative relationship with performance and this relationship is stronger for organizational units that use output control than for those that use behavior control. (C) 2008 University of Illinois. All rights reserved.
引用
收藏
页码：268 / 292
页数：25
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