The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable
Accounting Organizations and SocietyPublished 1 January 1988
Robert H. Chenhall, Peter Brownell
Citations303
SJR quartileQ1
SJR score2.12
SNIP2.48
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Abstract
The results of studies into the effects of participative budgeting have been equivocal. This study seeks to explain the process by which participation in budget setting affects managers' performance and job satisfaction. A model is developed to show how role ambiguity acts as an intervening variable in the link between participation and outcome criteria. Empirical results indicate that budgetary participation acts indirectly, via role ambiguity, to influence job satisfaction and performance.
Keywords
Social SciencesBusiness, Management and Accounting
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