Managerial attitude,motivation and the effectiveness of budget participation |
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| Institution: | 1. Eutheria Foundation, Cross Plains, Wisconsin, USA;2. Department of Pathobiological Sciences, School of Veterinary Medicine, University of Wisconsin-Madison, Madison, Wisconsin, USA;1. Durham University, UK;2. Rutgers University, USA;3. University of Glasgow, UK;4. Cardiff University, UK;1. University of Technology, Sydney, Australia;2. Aalto University, Finland;1. Key Laboratory of Farm Animal Genetic Resources and Germplasm Innovation, Ministry of Agriculture/Institute of Animal Sciences, Chinese Academy of Agricultural Sciences, Beijing 100193, P.R.China;2. Key Laboratory of Animal Genetics, Breeding and Reproduction, Ministry of Agriculture/College of Animal Science and Technology, China Agricultural University, Beijing 100193, P.R.China |
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| Abstract: | This study empirically examined the effect of budget participation on managerial performance using a contingency theory approach. Contingent variables investigated included managerial attitude (towards their job and company) and motivation (to work). The results indicated that both variables moderated the effect of budget participation. Specifically, participation in the budgeting process by managers who reported a more favourable attitude or motivation, was associated with improved performance; whereas participation by managers exhibiting a less favourable attitude or motivation, was associated with hampered performance. These results support the fundamental argument that an organization may be better off following a budgeting style (participative or non-participative) that is congruent with its employee attitude and motivation. |
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