메뉴 건너뛰기




Volumn 19, Issue , 2002, Pages 139-160

The effects of procedural justice and evaluative styles on the relationship between budgetary participation and performance

(2)  Lau, Chong M a   Lim, Edmond W a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 28644432549     PISSN: 08826110     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0882-6110(02)19008-0     Document Type: Article
Times cited : (34)

References (58)
  • 1
    • 0023020183 scopus 로고
    • The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic and Statistical Considerations
    • R.M. Baron D.A. Kenny The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic and Statistical Considerations Journal of Personality and Social Psychology 1986 1173 1182
    • (1986) Journal of Personality and Social Psychology , pp. 1173-1182
    • Baron, R.M.1    Kenny, D.A.2
  • 2
    • 0002047224 scopus 로고
    • The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organization Effectiveness
    • P. Brownell The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organization Effectiveness Journal of Accounting Research 20 1 1982 12 27
    • (1982) Journal of Accounting Research , vol.20 , Issue.1 , pp. 12-27
    • Brownell, P.1
  • 3
    • 0001604423 scopus 로고
    • Budgetary Systems and the Control of Functionally Differentiated Organizational Activities
    • P. Brownell Budgetary Systems and the Control of Functionally Differentiated Organizational Activities Journal of Accounting Research 23 2 1985 502 512
    • (1985) Journal of Accounting Research , vol.23 , Issue.2 , pp. 502-512
    • Brownell, P.1
  • 4
    • 0000930681 scopus 로고
    • Task Uncertainty and Its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation
    • P. Brownell A.S. Dunk Task Uncertainty and Its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation Accounting, Organizations and Society 16 8 1991 693 703
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.8 , pp. 693-703
    • Brownell, P.1    Dunk, A.S.2
  • 5
    • 0000569620 scopus 로고
    • Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction
    • P. Brownell M. Hirst Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction Journal of Accounting Research 24 2 1986 241 249
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 241-249
    • Brownell, P.1    Hirst, M.2
  • 6
    • 0002065282 scopus 로고
    • Budgetary Participation, Motivation, and Managerial Performance
    • P. Brownell M. McInnes Budgetary Participation, Motivation, and Managerial Performance The Accounting Review 61 4 1986 587 600
    • (1986) The Accounting Review , vol.61 , Issue.4 , pp. 587-600
    • Brownell, P.1    McInnes, M.2
  • 7
    • 38249030140 scopus 로고
    • The Effect of Participatioe Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable
    • R.H. Chenhall P. Brownell The Effect of Participatioe Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable Accounting, Organizations and Society 13 3 1988 225 233
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.3 , pp. 225-233
    • Chenhall, R.H.1    Brownell, P.2
  • 8
    • 0003519438 scopus 로고
    • Applied Multiple Regression/Correlation Analysis for the Behavioural Sciences
    • J. Cohen P. Cohen Applied Multiple Regression/Correlation Analysis for the Behavioural Sciences 2nd ed 1983 Lawrence Erlbaum Associates New Jersey
    • (1983)
    • Cohen, J.1    Cohen, P.2
  • 10
    • 38249026452 scopus 로고
    • Budget Emphasis, Budgetary Participation and Managerial Performance: A Note
    • A.S. Dunk Budget Emphasis, Budgetary Participation and Managerial Performance: A Note Accounting, Organizations and Society 14 4 1989 321 324
    • (1989) Accounting, Organizations and Society , vol.14 , Issue.4 , pp. 321-324
    • Dunk, A.S.1
  • 11
    • 0001612311 scopus 로고
    • Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A research note
    • A.S. Dunk Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A research note Accounting, Organizations and Society 14 3 1990 171 178
    • (1990) Accounting, Organizations and Society , vol.14 , Issue.3 , pp. 171-178
    • Dunk, A.S.1
  • 12
    • 21144465370 scopus 로고
    • The Effect of Budget Emphasis and Information Asymmetry on the Relation between Participation and Slack
    • A.S. Dunk The Effect of Budget Emphasis and Information Asymmetry on the Relation between Participation and Slack The Accounting Review 68 1993 400 410
    • (1993) The Accounting Review , vol.68 , pp. 400-410
    • Dunk, A.S.1
  • 13
    • 0000431885 scopus 로고
    • Procedural Justice and Participation in Task Selection: The Role of Control in Mediating Justice Judgments
    • P.C. Earley E.A. Lind Procedural Justice and Participation in Task Selection: The Role of Control in Mediating Justice Judgments Journal of Personality and Social Psychology 52 6 1987 1148 1160
    • (1987) Journal of Personality and Social Psychology , vol.52 , Issue.6 , pp. 1148-1160
    • Earley, P.C.1    Lind, E.A.2
  • 14
    • 0000792862 scopus 로고
    • Effects of Procedural and Distributive Justice on Reactions to Pay Raise Decisions
    • R. Folger M.A. Konovsky Effects of Procedural and Distributive Justice on Reactions to Pay Raise Decisions Academy of Management Journal 32 1 1989 115 130
    • (1989) Academy of Management Journal , vol.32 , Issue.1 , pp. 115-130
    • Folger, R.1    Konovsky, M.A.2
  • 15
    • 0002588629 scopus 로고
    • Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction
    • V. Frucot W.T. Shearon Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction The Accounting Review 1991 80 99
    • (1991) The Accounting Review , pp. 80-99
    • Frucot, V.1    Shearon, W.T.2
  • 16
    • 84970495770 scopus 로고
    • Cross-Situational Procedural Preferences: A Comparison of Allocation Preferences and Equity across Different Social Settings
    • W.R. Fry G.S. Leventhal Cross-Situational Procedural Preferences: A Comparison of Allocation Preferences and Equity across Different Social Settings Paper presented at Southeastern Psychological Association Washington, D.C. 1979
    • (1979)
    • Fry, W.R.1    Leventhal, G.S.2
  • 17
    • 48749135946 scopus 로고
    • Appropriateness of Accounting Data in Performance Evaluation: An Empirical Examination of Environmental Uncertainty as an Intervening Variable
    • V. Govindarajan Appropriateness of Accounting Data in Performance Evaluation: An Empirical Examination of Environmental Uncertainty as an Intervening Variable Accounting, Organizations and Society 9 2 1984 125 135
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.2 , pp. 125-135
    • Govindarajan, V.1
  • 19
    • 0000338934 scopus 로고
    • Procedural Justice, Participation and the Fair Pocess Efect in Groups and Organizations
    • J. Greenberg R. Folger Procedural Justice, Participation and the Fair Pocess Efect in Groups and Organizations P. Paulus Basic Group Process 1983 Springer-Verlag New York 235 256
    • (1983) , pp. 235-256
    • Greenberg, J.1    Folger, R.2
  • 20
    • 0000819019 scopus 로고
    • Determinants of Perceived Fairness of Performance Evaluations
    • J. Greenberg Determinants of Perceived Fairness of Performance Evaluations Journal of Applied Psychology 71 1986 340 342
    • (1986) Journal of Applied Psychology , vol.71 , pp. 340-342
    • Greenberg, J.1
  • 21
    • 0001915391 scopus 로고
    • The Cross-Culturally Generalisability of the Relation between Participation, Budget Emphasis and Job-Related Attitudes
    • G.L. Harrison The Cross-Culturally Generalisability of the Relation between Participation, Budget Emphasis and Job-Related Attitudes Accounting, Organizations and Society 17 1 1992 1 15
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.1 , pp. 1-15
    • Harrison, G.L.1
  • 22
    • 38249001649 scopus 로고
    • Reliance on Accounting Performance Measures in Superior Evaluative Style -The Influence of National Culture and Personality
    • G.L. Harrison Reliance on Accounting Performance Measures in Superior Evaluative Style -The Influence of National Culture and Personality Accounting, Organizations and Society 1993 319 339
    • (1993) Accounting, Organizations and Society , pp. 319-339
    • Harrison, G.L.1
  • 23
    • 0000979966 scopus 로고
    • Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach
    • M.K. Hirst Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach The Accounting Review 56 4 1981 771 784
    • (1981) The Accounting Review , vol.56 , Issue.4 , pp. 771-784
    • Hirst, M.K.1
  • 24
    • 0001305301 scopus 로고
    • Reliance on Accounting Performance Measures, Task Uncertainty, and Dysfunctional Behavior: Some extensions
    • M.K. Hirst Reliance on Accounting Performance Measures, Task Uncertainty, and Dysfunctional Behavior: Some extensions Journal of Accounting Research 21 2 1983 596 605
    • (1983) Journal of Accounting Research , vol.21 , Issue.2 , pp. 596-605
    • Hirst, M.K.1
  • 26
    • 0000659963 scopus 로고
    • The Role of Budget Data in the Evaluation of Managerial Performance
    • O.A. Imoisili The Role of Budget Data in the Evaluation of Managerial Performance Accounting, Organizations and Society 14 4 1989 325 335
    • (1989) Accounting, Organizations and Society , vol.14 , Issue.4 , pp. 325-335
    • Imoisili, O.A.1
  • 27
    • 0001451553 scopus 로고
    • Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research
    • R.S. Kaplan Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research The Accounting Review 1983 686 705
    • (1983) The Accounting Review , pp. 686-705
    • Kaplan, R.S.1
  • 28
    • 0002091684 scopus 로고    scopus 로고
    • Using the Balanced Scorecard as a Strategic Management System
    • R.S. Kaplan D.P. Norton Using the Balanced Scorecard as a Strategic Management System Harvard Business Review 1996 75 85
    • (1996) Harvard Business Review , pp. 75-85
    • Kaplan, R.S.1    Norton, D.P.2
  • 29
    • 85112871538 scopus 로고    scopus 로고
    • Kompass Australia 1997 Peter Isaacson Publications Prahan, Victoria
    • (1997)
  • 30
    • 21844503601 scopus 로고
    • Building Commitment, Attachment and Trust in Strategic Decision-Making Teams: The Role of Procedural Justice
    • M.A. Korsgaard D.M. Schweiger H.J. Sapienza Building Commitment, Attachment and Trust in Strategic Decision-Making Teams: The Role of Procedural Justice Academy of Management Journal 38 1 1995 60 84
    • (1995) Academy of Management Journal , vol.38 , Issue.1 , pp. 60-84
    • Korsgaard, M.A.1    Schweiger, D.M.2    Sapienza, H.J.3
  • 31
    • 0000053295 scopus 로고
    • Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility
    • L. Kren Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility The Accounting Review 67 3 1992 511 526
    • (1992) The Accounting Review , vol.67 , Issue.3 , pp. 511-526
    • Kren, L.1
  • 32
    • 2542462544 scopus 로고    scopus 로고
    • Budget Emphasis, Participation, Task Difficulty and Performance: The Effect of Diversity Within Culture
    • C.M. Lau C. Buckland Budget Emphasis, Participation, Task Difficulty and Performance: The Effect of Diversity Within Culture Accounting and Business Research 30 4 2000 37 55
    • (2000) Accounting and Business Research , vol.30 , Issue.4 , pp. 37-55
    • Lau, C.M.1    Buckland, C.2
  • 33
    • 0000087687 scopus 로고
    • The Impact of Reliance on Accounting Performance Measures on Job-Related Tension and Managerial Performance: Additional Evidence
    • C.M. Lau L.C. Low I. Eggleton The Impact of Reliance on Accounting Performance Measures on Job-Related Tension and Managerial Performance: Additional Evidence Accounting, Organizations and Society 20 5 1995 359 381
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.5 , pp. 359-381
    • Lau, C.M.1    Low, L.C.2    Eggleton, I.3
  • 34
    • 0032091268 scopus 로고    scopus 로고
    • The Interactive Effect of Budget Emphasis, Participation and Task Difficulty on Managerial Performance: A Cross-Cultural Study of the Singaporean and Australian Financial Service Sector
    • C.M. Lau J.J. Tan The Interactive Effect of Budget Emphasis, Participation and Task Difficulty on Managerial Performance: A Cross-Cultural Study of the Singaporean and Australian Financial Service Sector Management Accounting Research 9 1998 163 183
    • (1998) Management Accounting Research , vol.9 , pp. 163-183
    • Lau, C.M.1    Tan, J.J.2
  • 35
    • 0001524934 scopus 로고
    • Procedural Justice and Culture: Effects of Culture, Gender, and Investigator Status on Procedural Preferences
    • K. Leung E.A. Lind Procedural Justice and Culture: Effects of Culture, Gender, and Investigator Status on Procedural Preferences Journal of Personality and Social Psychology 50 1986 1134 1140
    • (1986) Journal of Personality and Social Psychology , vol.50 , pp. 1134-1140
    • Leung, K.1    Lind, E.A.2
  • 36
    • 0001787903 scopus 로고
    • What Should be Done with Equity Theory? New Approaches to the Study of Fairness in Social Relationships
    • G.S. Leventhal What Should be Done with Equity Theory? New Approaches to the Study of Fairness in Social Relationships K. Gergen M. Greenberg R. Willis Social Exchanges: Advances in Theory and Research 1980 Plenum Press New York 257 265
    • (1980) , pp. 257-265
    • Leventhal, G.S.1
  • 37
    • 0002014647 scopus 로고
    • Beyond Fairness: A Theory of Allocation Preferences
    • G.S. Leventhal J. Karuza W.R. Fry Beyond Fairness: A Theory of Allocation Preferences G. Mikula Justice and Social Interaction 1980 Springer-Verlag New York 167 218
    • (1980) , pp. 167-218
    • Leventhal, G.S.1    Karuza, J.2    Fry, W.R.3
  • 38
    • 0001471399 scopus 로고    scopus 로고
    • The Influence of Voice and Explanation on Performance in a Participative Budgeting Setting
    • T. Libby The Influence of Voice and Explanation on Performance in a Participative Budgeting Setting Accounting, Organizations and Society 1999 125 137
    • (1999) Accounting, Organizations and Society , pp. 125-137
    • Libby, T.1
  • 39
    • 0003652450 scopus 로고
    • The Social Psychology of Procedural Justice
    • E.A. Lind T.R. Tyler The Social Psychology of Procedural Justice 1988 Plenum Press New York
    • (1988)
    • Lind, E.A.1    Tyler, T.R.2
  • 40
    • 0001729111 scopus 로고
    • Fairness as an Antecedent to Participative Budgeting: Examining the Effects of Distributive Justice, Procedural Justice and Referent Cognitions on satisfaction and Performance
    • T.M. Lindquist Fairness as an Antecedent to Participative Budgeting: Examining the Effects of Distributive Justice, Procedural Justice and Referent Cognitions on satisfaction and Performance Journal of Management Accounting Research 1995 122 147
    • (1995) Journal of Management Accounting Research , pp. 122-147
    • Lindquist, T.M.1
  • 42
    • 0000593244 scopus 로고
    • Feedback and Management Accounting: Review of Research into Behavioral Consequences
    • P. Luckett R.C. Eggleton Feedback and Management Accounting: Review of Research into Behavioral Consequences Accounting, Organizations and Society 16 4 1991 371 394
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.4 , pp. 371-394
    • Luckett, P.1    Eggleton, R.C.2
  • 43
    • 0003537441 scopus 로고
    • Development of Managerial Performance: A Research Approach
    • T.A. Mahoney T.H. Jerdee S.J. Carroll Development of Managerial Performance: A Research Approach 1963 South Western Publishing Cincinnati
    • (1963)
    • Mahoney, T.A.1    Jerdee, T.H.2    Carroll, S.J.3
  • 45
    • 0000491421 scopus 로고
    • Distributive and Procedural Justice as Predictors of Satisfaction with Personal and Organizational Outcomes
    • D.B. McFarlin P.D. Sweeney Distributive and Procedural Justice as Predictors of Satisfaction with Personal and Organizational Outcomes Academy of Management Journal 35 3 1992 626 637
    • (1992) Academy of Management Journal , vol.35 , Issue.3 , pp. 626-637
    • McFarlin, D.B.1    Sweeney, P.D.2
  • 46
    • 0000075701 scopus 로고
    • The Impact of Participation in Budgeting and Job Difficulty on Managerial Performance and Work Motivation: A Research Note
    • L. Mia The Impact of Participation in Budgeting and Job Difficulty on Managerial Performance and Work Motivation: A Research Note Accounting, Organizations and Society 14 4 1989 347 357
    • (1989) Accounting, Organizations and Society , vol.14 , Issue.4 , pp. 347-357
    • Mia, L.1
  • 47
    • 0000415379 scopus 로고
    • The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study
    • K.W. Milani The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study The Accounting Review 50 2 1975 274 284
    • (1975) The Accounting Review , vol.50 , Issue.2 , pp. 274-284
    • Milani, K.W.1
  • 48
    • 0002500842 scopus 로고    scopus 로고
    • The Effect of Organizational Commitment on the Relation between Budgetary Participation and Budgetary Slack
    • H. Nouri R.J. Parker The Effect of Organizational Commitment on the Relation between Budgetary Participation and Budgetary Slack Behavioural Research in Accounting 8 1996 74 90
    • (1996) Behavioural Research in Accounting , vol.8 , pp. 74-90
    • Nouri, H.1    Parker, R.J.2
  • 49
    • 0003491016 scopus 로고
    • Questionnaire Design and Attitude Measurement
    • A.N. Oppenheim Questionnaire Design and Attitude Measurement 1966 Basic Books New York
    • (1966)
    • Oppenheim, A.N.1
  • 50
    • 0000735459 scopus 로고
    • Budget Use and Managerial Performance
    • D.T. Otley Budget Use and Managerial Performance Journal of Accounting Research 16 1 1978 122 148
    • (1978) Journal of Accounting Research , vol.16 , Issue.1 , pp. 122-148
    • Otley, D.T.1
  • 51
    • 0000643028 scopus 로고    scopus 로고
    • Performance Management: A Framework for Management Control Systems Research
    • D.T. Otley Performance Management: A Framework for Management Control Systems Research Management Accounting Research 1999 363 382
    • (1999) Management Accounting Research , pp. 363-382
    • Otley, D.T.1
  • 52
    • 0034179407 scopus 로고    scopus 로고
    • Reliance on Accounting Performance Measures: Dead End or New Beginning?
    • D.T. Otley A. Fakiolas Reliance on Accounting Performance Measures: Dead End or New Beginning? Accounting, Organizations and Society 2000 497 510
    • (2000) Accounting, Organizations and Society , pp. 497-510
    • Otley, D.T.1    Fakiolas, A.2
  • 53
    • 0001861842 scopus 로고
    • Trust as a Moderator of the Effect of Performance Evaluation Style on Job Related Tension: A Research Note
    • A. Ross Trust as a Moderator of the Effect of Performance Evaluation Style on Job Related Tension: A Research Note Accounting, Organizations and Society 1994 629 635
    • (1994) Accounting, Organizations and Society , pp. 629-635
    • Ross, A.1
  • 54
    • 0019614557 scopus 로고
    • Problems with Contingency Theory: Testing Assumptions Hidden with the Language of Contingency Theory
    • C.B. Schoonhoven Problems with Contingency Theory: Testing Assumptions Hidden with the Language of Contingency Theory Administrative Science Quarterly 26 3 1981 354 377
    • (1981) Administrative Science Quarterly , vol.26 , Issue.3 , pp. 354-377
    • Schoonhoven, C.B.1
  • 55
    • 84925910789 scopus 로고
    • Substantive Theory and Statistical Interactions: Five Models
    • K.E. Southwood Substantive Theory and Statistical Interactions: Five Models American Journal of Sociology 83 1978 1154 1203
    • (1978) American Journal of Sociology , vol.83 , pp. 1154-1203
    • Southwood, K.E.1
  • 56
    • 0003153707 scopus 로고    scopus 로고
    • Distributive and Procedural Justice as Related to Satisfaction and Commitment
    • T.L. Tang L.J. Sarsfield-Baldwin Distributive and Procedural Justice as Related to Satisfaction and Commitment SAM Advanced Management Journal 61 3 1996 25 31
    • (1996) SAM Advanced Management Journal , vol.61 , Issue.3 , pp. 25-31
    • Tang, T.L.1    Sarsfield-Baldwin, L.J.2
  • 57
    • 0004009085 scopus 로고
    • Procedural Justice: A Psychological Analysis
    • J. Thibaut L. Walker Procedural Justice: A Psychological Analysis 1975 Lawrence Erlbaum Associates Hillside N.J
    • (1975)
    • Thibaut, J.1    Walker, L.2
  • 58
    • 84935554996 scopus 로고
    • The Role of Perceived Injustice in Defendants' Evaluations of Their Courtroom Experience
    • T.R. Tyler The Role of Perceived Injustice in Defendants' Evaluations of Their Courtroom Experience Law and Society Review 18 1 1984 51 74
    • (1984) Law and Society Review , vol.18 , Issue.1 , pp. 51-74
    • Tyler, T.R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.