Vertical information sharing in the budgeting process |
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Authors: | Robert J Parker Larissa Kyj |
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Institution: | aDepartment of Accounting, College of Business Administration, University of New Orleans, Lakefront, New Orleans, LA 70148, USA;bRowan University, 201 Mullica Hill Road, Glassboro, NJ 08028-9932, USA |
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Abstract: | This study develops a model of vertical information sharing between superior and subordinate in the budgeting process. Upward information sharing involves the revelation of private information by subordinate to superior. Its proposed antecedents are budget participation and organizational commitment while job performance is a proposed outcome. Downward information exchanges from superior to subordinate are also examined by including role ambiguity in the model. Survey results suggest that vertical information sharing is an important intervening variable in understanding the performance effects of budget participation and organizational commitment. |
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