메뉴 건너뛰기




Volumn 21, Issue 1, 2003, Pages 17-34

The effects of participation and job-relevant information on the relationship between evaluative style and job satisfaction

Author keywords

Budget emphasis; Budgetary participation; Job satisfaction; Job relevant information

Indexed keywords


EID: 3843081810     PISSN: 0924865X     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1024803621137     Document Type: Article
Times cited : (27)

References (52)
  • 1
    • 0001049795 scopus 로고
    • Agency research in managerial accounting: A survey
    • Spring
    • Baiman, S., "Agency Research in Managerial Accounting: A Survey." Journal of Accounting Literature 1, 154-213 (Spring 1982).
    • (1982) Journal of Accounting Literature , vol.1 , pp. 154-213
    • Baiman, S.1
  • 2
    • 0000526194 scopus 로고
    • Economically optimal performance evaluation and control systems
    • Baiman, S. and J. S. Demski, "Economically Optimal Performance Evaluation and Control Systems." Journal of Accounting Research 18(Suppl.), 184-228 (1980).
    • (1980) Journal of Accounting Research , vol.18 , Issue.SUPPL. , pp. 184-228
    • Baiman, S.1    Demski, J.S.2
  • 3
    • 0023020183 scopus 로고
    • The moderator-mediator variable distinction in social psychological research conceptual, strategic and statistical considerations
    • Baron, R. M. and D. A. Kenny, "The Moderator-Mediator Variable Distinction in Social Psychological Research Conceptual, Strategic and Statistical Considerations." Social Psychiatry and Psychiatric Epidemiology 51(6), 1173-1182 (1986).
    • (1986) Social Psychiatry and Psychiatric Epidemiology , vol.51 , Issue.6 , pp. 1173-1182
    • Baron, R.M.1    Kenny, D.A.2
  • 4
    • 0020833908 scopus 로고
    • Turnover among DP personnel: A causal analysis
    • Bartol, K. M., "Turnover Among DP Personnel: A Causal Analysis." Communications of the ACM 26, 807-811 (1983).
    • (1983) Communications of the ACM , vol.26 , pp. 807-811
    • Bartol, K.M.1
  • 5
    • 0000881125 scopus 로고
    • Budgeting and employee behavior
    • Jan.
    • Becker, S. and D. Green, "Budgeting and Employee Behavior." The Journal of Business 35, 392-402 (Jan. 1960).
    • (1960) The Journal of Business , vol.35 , pp. 392-402
    • Becker, S.1    Green, D.2
  • 6
    • 0002047224 scopus 로고
    • The role of accounting data in performance evaluation, budgetary participation and organisational effectiveness
    • Spring
    • Brownell, P., "The Role of Accounting Data in Performance Evaluation, Budgetary Participation and Organisational Effectiveness." Journal of Accounting Research 20(1), 12-27 (Spring 1982).
    • (1982) Journal of Accounting Research , vol.20 , Issue.1 , pp. 12-27
    • Brownell, P.1
  • 7
    • 0001604423 scopus 로고
    • Budgetary systems and control of functionally differentiated organisational activities
    • Autumn
    • Brownell, P., "Budgetary Systems and Control of Functionally Differentiated Organisational Activities." Journal of Accounting Research 23(2), 502-512 (Autumn 1985).
    • (1985) Journal of Accounting Research , vol.23 , Issue.2 , pp. 502-512
    • Brownell, P.1
  • 8
    • 84985534713 scopus 로고
    • The role of accounting information, environment and management control in multi-national organizations
    • May
    • Brownell, P., "The Role of Accounting Information, Environment and Management Control in Multi-National Organizations." Accounting and Finance 1-16 (May 1987).
    • (1987) Accounting and Finance , pp. 1-16
    • Brownell, P.1
  • 9
    • 0000930681 scopus 로고
    • Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation
    • Brownell, P. and 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), 693-703 (1991).
    • (1991) Accounting Organizations and Society , vol.16 , Issue.8 , pp. 693-703
    • Brownell, P.1    Dunk, A.S.2
  • 10
    • 0000569620 scopus 로고
    • Reliance on accounting information, budgetary participation, and task uncertainty: Test of a three-way interaction
    • Autumn
    • Brownell, P. and M. K. Hirst, "Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Test of a Three-Way Interaction." Journal of Accounting Research 24(2), 241-249 (Autumn 1986).
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 241-249
    • Brownell, P.1    Hirst, M.K.2
  • 11
    • 0002065282 scopus 로고
    • Budgetary participation, motivation, and managerial performance
    • Oct.
    • Brownell, P. and M. McInnes,"Budgetary Participation, Motivation, and Managerial Performance." The Accounting Review 61(4), 587-600 (Oct. 1986).
    • (1986) The Accounting Review , vol.61 , Issue.4 , pp. 587-600
    • Brownell, P.1    McInnes, M.2
  • 12
    • 0000822316 scopus 로고
    • The interactive effects of task complexity and participation on task performance: A field experiment
    • Oct.
    • Campbell, D. J. and K. F. Ginrich, "The Interactive Effects of Task Complexity and Participation on Task Performance: A Field Experiment." Organisational Behaviour and Human Decision Processes 38, 162-180 (Oct. 1986).
    • (1986) Organisational Behaviour and Human Decision Processes , vol.38 , pp. 162-180
    • Campbell, D.J.1    Ginrich, K.F.2
  • 13
    • 38249030140 scopus 로고
    • The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable
    • Chenhall, R. H. and P. Brownell, "The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable." Accounting, Organizations and Society 225-233 (1988).
    • (1988) Accounting, Organizations and Society , pp. 225-233
    • Chenhall, R.H.1    Brownell, P.2
  • 14
    • 0000706916 scopus 로고
    • Validation of the index of organizational reactions with the J.D.I., the M.S.Q. and faces scale
    • Sept.
    • Dunham, R. B., F. J. Smith and R. S. Blackburn, "Validation of the Index of Organizational Reactions with the J.D.I., the M.S.Q. and Faces Scale." Academy of Management Journal 20(3), 420-432 (Sept. 1977).
    • (1977) Academy of Management Journal , vol.20 , Issue.3 , pp. 420-432
    • Dunham, R.B.1    Smith, F.J.2    Blackburn, R.S.3
  • 15
    • 0001032272 scopus 로고
    • The influence of component participation and role models on goal acceptance, goal satisfaction and performance
    • Earley, P. C. and R. Kanfer, "The Influence of Component Participation and Role Models on Goal Acceptance, Goal Satisfaction and Performance." Organisational Behaviour and Human Decision Processes 36(3), 378-390 (1985).
    • (1985) Organisational Behaviour and Human Decision Processes , vol.36 , Issue.3 , pp. 378-390
    • Earley, P.C.1    Kanfer, R.2
  • 16
    • 0001144852 scopus 로고
    • Paricipative goal setting: Social, motivation and cognitive factors
    • Erez, M. and R. Arad, "Paricipative Goal Setting: Social, Motivation and Cognitive Factors." Journal of Applied Psychology 71, 591-597 (1986).
    • (1986) Journal of Applied Psychology , vol.71 , pp. 591-597
    • Erez, M.1    Arad, R.2
  • 17
    • 0002588629 scopus 로고
    • Budgetary participation, locus of control, and mexican managerial performance and job satisfaction
    • Jan.
    • Frucot, V. and W. T. Shearon, "Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction." The Accounting Review 66(1), 80-89 (Jan. 1991).
    • (1991) The Accounting Review , vol.66 , Issue.1 , pp. 80-89
    • Frucot, V.1    Shearon, W.T.2
  • 18
    • 48749135946 scopus 로고
    • Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable
    • Govindarajan, V., "Appropriateness of Accounting Data in Performance Evaluation: An Empirical Examination of Environmental Uncertainty as an Intervening Variable." Accounting, Organizations and Society 9(2), 125-135 (1984).
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.2 , pp. 125-135
    • Govindarajan, V.1
  • 19
    • 0001659505 scopus 로고
    • Looking fair vs being fair: Managing impression of organizational justice
    • B. M. Staw and L. L. Cummings (Eds.). Newbury Park, CA: Sage
    • Greenberg, J., "Looking Fair vs Being Fair: Managing Impression of Organizational Justice." In B. M. Staw and L. L. Cummings (Eds.), Research in Organizational Behavior. Newbury Park, CA: Sage, 1990, Vol. 12, pp. 111-157.
    • (1990) Research in Organizational Behavior , vol.12 , pp. 111-157
    • Greenberg, J.1
  • 20
    • 0001915391 scopus 로고
    • The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes
    • Jan.
    • Harrison, G. L., "The Cross-Cultural Generalizability of the Relation Between Participation, Budget Emphasis and Job Related Attitudes." Accounting, Organizations and Society 17(1), 1-15 (Jan. 1992).
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.1 , pp. 1-15
    • Harrison, G.L.1
  • 21
    • 0000000858 scopus 로고    scopus 로고
    • Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis
    • May
    • Hartmann, Frank G. H. and F. Moers, "Testing Contingency Hypotheses in Budgetary Research: An Evaluation of the Use of Moderated Regression Analysis." Accounting, Organizations and Society 24(4), 291-315 (May 1999).
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.4 , pp. 291-315
    • Hartmann, F.G.H.1    Moers, F.2
  • 22
    • 0034179489 scopus 로고    scopus 로고
    • The appropriateness of RAPM; toward the further development of theory
    • May-July
    • Hartmann, G. H., "The Appropriateness of RAPM; Toward the Further Development of Theory." Accounting, Organizations and Society 25(4/5), 451-482 (May-July 2000).
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.4-5 , pp. 451-482
    • Hartmann, G.H.1
  • 23
    • 0001930362 scopus 로고
    • The contingency theory of managerial accounting
    • Jan.
    • Hayes, D. C., "The Contingency Theory of Managerial Accounting." The Accounting Review 52(1), 22-39 (Jan. 1977).
    • (1977) The Accounting Review , vol.52 , Issue.1 , pp. 22-39
    • Hayes, D.C.1
  • 24
    • 0001305301 scopus 로고
    • Reliance on accounting performance measures, task uncertainty and dysfunctional behavior: Some extensions
    • Autumn
    • Hirst, M. K., "Reliance on Accounting Performance Measures, Task Uncertainty and Dysfunctional Behavior: Some Extensions." Journal of Accounting Research 21(2), 596-605 (Autumn 1983).
    • (1983) Journal of Accounting Research , vol.21 , Issue.2 , pp. 596-605
    • Hirst, M.K.1
  • 25
    • 0000185630 scopus 로고
    • An empirical study of the role of accounting data in performance evaluation
    • Hopwood, A. G., "An Empirical Study of the Role of Accounting Data in Performance Evaluation." Journal of Accounting Research 10(Suppl.), 156-182 (1972).
    • (1972) Journal of Accounting Research , vol.10 , Issue.SUPPL. , pp. 156-182
    • Hopwood, A.G.1
  • 26
    • 84973794692 scopus 로고
    • Relationship of job stress to job performance: A study of managers and blue-collar workers
    • May
    • Jamal, M., "Relationship of Job Stress to Job Performance: A Study of Managers and Blue-Collar Workers." Human Relations 38(5), 409-424 (May 1985).
    • (1985) Human Relations , vol.38 , Issue.5 , pp. 409-424
    • Jamal, M.1
  • 27
    • 84973831232 scopus 로고
    • Delay of gratification as a moderator of procedural justice-distributive justice relationship
    • Joy, V. L. and L. A. Witt, "Delay of Gratification as a Moderator of Procedural Justice-Distributive Justice Relationship." Group and Organization Management 17(3), 297-308 (1992).
    • (1992) Group and Organization Management , vol.17 , Issue.3 , pp. 297-308
    • Joy, V.L.1    Witt, L.A.2
  • 28
    • 0002091684 scopus 로고    scopus 로고
    • Using the balanced scorecard as a strategic management system
    • Jan./Feb.
    • Kaplan, R. S. and D. P. Norton, "Using the Balanced Scorecard as a Strategic Management System." Harvard Business Review 74(1), 75-85 (Jan./Feb. 1996).
    • (1996) Harvard Business Review , vol.74 , Issue.1 , pp. 75-85
    • Kaplan, R.S.1    Norton, D.P.2
  • 30
    • 0002608509 scopus 로고
    • The role of accounting information in the control of organizations: A review of the evidence
    • Kren, L. and W. M. Liao, "The Role of Accounting Information in the Control of Organizations: A Review of the Evidence." Journal of Accounting Literature 7, 280-309 (1988).
    • (1988) Journal of Accounting Literature , vol.7 , pp. 280-309
    • Kren, L.1    Liao, W.M.2
  • 31
    • 0000053295 scopus 로고
    • Budgetary participation and managerial performance: The impact of information and environmental volatility
    • July
    • Kren, L., "Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility." The Accounting Review 67(3), 511-526 (July 1992).
    • (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
    • Lau, C. M. and C. Buckland, "Budget Emphasis, Participation, Task Difficulty and Performance: The Effect of Diversity Within Culture." Accounting and Business Research 31, 37-55 (2000).
    • (2000) Accounting and Business Research , vol.31 , pp. 37-55
    • Lau, C.M.1    Buckland, C.2
  • 33
    • 3843082202 scopus 로고    scopus 로고
    • Budgeting-role of trust and participation: A research note
    • Oct.
    • Lau, C. M. and C. Buckland, "Budgeting-Role of Trust and Participation: A Research Note." Abacus 37(3), 369-388 (Oct. 2001).
    • (2001) Abacus , vol.37 , Issue.3 , pp. 369-388
    • Lau, C.M.1    Buckland, C.2
  • 34
    • 0000087687 scopus 로고
    • The impact of reliance on accounting measures on job related tension and managerial performance: Additional evidence
    • July
    • Lau, C. M., L. C. Low and I. R. C. Eggleton, "The Impact of Reliance on Accounting Measures on Job Related Tension and Managerial Performance: Additional Evidence." Accounting, Organizations and Society 20(5), 359-381 (July 1995).
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.5 , pp. 359-381
    • Lau, C.M.1    Low, L.C.2    Eggleton, I.R.C.3
  • 35
    • 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
    • Lindquist, T. M., "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 7, 122-147 (1995).
    • (1995) Journal of Management Accounting Research , vol.7 , pp. 122-147
    • Lindquist, T.M.1
  • 38
    • 84980093821 scopus 로고
    • An analysis of managerial biasing: Evidence from a company's budgeting process
    • October
    • Lowe, E. A. and R. W. Shaw, "An Analysis of Managerial Biasing: Evidence from a Company's Budgeting Process." The Journal of Management Studies 5(3), 304-315 (October 1968).
    • (1968) The Journal of Management Studies , vol.5 , Issue.3 , pp. 304-315
    • Lowe, E.A.1    Shaw, R.W.2
  • 39
    • 0011100035 scopus 로고    scopus 로고
    • Testing a model of cognitive budgetary participation processes in a lataent variable structural equations framework
    • Winter
    • Magner, N., R. B. Welker and T. L. Campbell, "Testing a Model of Cognitive Budgetary Participation Processes in a Lataent Variable Structural Equations Framework." Accounting and Business Research 27(1), 41-50 (Winter 1996).
    • (1996) Accounting and Business Research , vol.27 , Issue.1 , pp. 41-50
    • Magner, N.1    Welker, R.B.2    Campbell, T.L.3
  • 40
    • 0000791876 scopus 로고
    • Influences on departmental budgeting: An empirical examination of a contingency model
    • Merchant, K. A., "Influences on Departmental Budgeting: An Empirical Examination of a Contingency Model." Accounting, Organizations and Society 9(3/4), 291-310 (1984).
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.3-4 , pp. 291-310
    • Merchant, K.A.1
  • 41
    • 0000415379 scopus 로고
    • The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study
    • April
    • Milani, K. W., "The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study." The Accounting Review 50(2), 274-284 (April 1975).
    • (1975) The Accounting Review , vol.50 , Issue.2 , pp. 274-284
    • Milani, K.W.1
  • 42
    • 0001510649 scopus 로고
    • Participation, satisfaction and productivity: A meta-analytic review
    • Dec.
    • Miller, K. I. and P. R. Monge, "Participation, Satisfaction and Productivity: A Meta-Analytic Review." Academy of Management Journal 29(4), 727-753 (Dec. 1986).
    • (1986) Academy of Management Journal , vol.29 , Issue.4 , pp. 727-753
    • Miller, K.I.1    Monge, P.R.2
  • 43
    • 0032119108 scopus 로고    scopus 로고
    • The relationship between participation and job performance: The roles of budget adequacy and organizational commitment
    • Nouri, H. and R. J. Parker, "The Relationship Between Participation and Job Performance: The Roles of Budget Adequacy and Organizational Commitment." Accounting, Organizations and Society 23(5/6), 467-483 (1998).
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.5-6 , pp. 467-483
    • Nouri, H.1    Parker, R.J.2
  • 44
    • 0000580380 scopus 로고
    • Individuals and information overload in organizations: Is more necessarily better?
    • Dec.
    • O'Reilly, C. A., "Individuals and Information Overload in Organizations: Is More Necessarily Better?" Academy of Management Journal 23(4), 684-696 (Dec. 1980).
    • (1980) Academy of Management Journal , vol.23 , Issue.4 , pp. 684-696
    • O'Reilly, C.A.1
  • 46
    • 0000735459 scopus 로고
    • Budget use and managerial performance
    • Spring
    • Otley, D. T., "Budget Use and Managerial Performance." Journal of Accounting Research 16(1), 122-149 (Spring 1978).
    • (1978) Journal of Accounting Research , vol.16 , Issue.1 , pp. 122-149
    • Otley, D.T.1
  • 47
    • 0034179407 scopus 로고    scopus 로고
    • Reliance on accounting performance measures: Dead end or new beginning
    • May-July
    • Otley, D. T. and A. Fakiolas, "Reliance on Accounting Performance Measures: Dead End or New Beginning." Accounting, Organizations and Society 25(4/5), 497-510 (May-July 2000).
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.4-5 , pp. 497-510
    • Otley, D.T.1    Fakiolas, A.2
  • 48
    • 0001861842 scopus 로고
    • Trust as a moderator of the effect of performance evaluation style on job related tension: A research note
    • Ross, A., "Trust as a Moderator of the Effect of Performance Evaluation Style on Job Related Tension: A Research Note." Accounting, Organizations and Society 629-635 (1994).
    • (1994) Accounting Organizations and Society , pp. 629-635
    • Ross, A.1
  • 49
    • 0002046804 scopus 로고
    • Planning, control and uncertainty: A process view
    • W. J. Bruns and R. S. Kaplan (Eds.). Cambridge, MA: Harvard University Press
    • Simon, R., "Planning, Control and Uncertainty: A Process View." In W. J. Bruns and R. S. Kaplan (Eds.), Accounting and Management: Field Study Perspectives. Cambridge, MA: Harvard University Press, 1987.
    • (1987) Accounting and Management: Field Study Perspectives
    • Simon, R.1
  • 51


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.