The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note
Referent cognitions theory predicts that employees who receive unfavorable budgets will have less negative attitudes toward budgetary decision makers if they participated in the budgetary process than if they did not participate. Questionnaire data from international managers were analyzed with regr...
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| Veröffentlicht in: | Accounting, organizations and society organizations and society, 1995-10, Vol.20 (7), p.611-618 |
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| container_title | Accounting, organizations and society |
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| creator | Magner, Nace Welker, Robert B. Campbell, Terry L. |
| description | Referent cognitions theory predicts that employees who receive unfavorable budgets will have less negative attitudes toward budgetary decision makers if they participated in the budgetary process than if they did not participate. Questionnaire data from international managers were analyzed with regression to test for this predicted interaction between budgetary participation and budgetary outcome favorability. The results indicated that budgetary participation and budget favorability had the predicted interactive effect on the managers' attitudes toward their supervisor and their organization. |
| doi_str_mv | 10.1016/0361-3682(95)00006-U |
| format | Article |
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| ispartof | Accounting, organizations and society, 1995-10, Vol.20 (7), p.611-618 |
| issn | 0361-3682 1873-6289 |
| language | eng |
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| source | RePEc; Elsevier ScienceDirect Journals; Periodicals Index Online |
| subjects | Budgeting Budgets Cognition Decision making Effects Employee attitude Managers Organizational behaviour Participation Psychological aspects Regression analysis Studies |
| title | The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note |
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