The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance |
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| Authors: | Johnny Jermias Trisnawati Setiawan |
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| Institution: | aSimon Fraser University, Burnaby, British Columbia, Canada;bNanyang Technological University, Nanyang Business School, Block S3, Nanyang Avenue, Singapore 639798, Singapore;cUniversity of Persada Indonesia YAI, Jl. Imam Bonjol No. 72, Jakarta, Indonesia, 10310 |
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| Abstract: | 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. |
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| Keywords: | Hierarchy Control systems Contingency approach Participation Performance |
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