The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes

Dampak Penerapan Good University Governance Terhadap Kinerja Manajerial Melalui Implementasi Anggaran Berbasis Partisipatif

“…Selain studi Argyris (1952), beberapa studi sebelumnya yang menguji tentang pengaruh penganggaran partisipatif terhadap kinerja yang dilakukan di Amerika Serikat antara lain: Brownell (1982) dan Kren (1992).Studi yang dilakukan di Asia antara lain oleh: Birnberg &Snodgrass(1988), Chow et al(1991), Harrison(1992), Tsui (2001), Ueno & Sekaran(1992). Studi-studi tersebut dipicu oleh perkembangan terknologi informasi dan komunikasi mengenai pentingnya peran partisipasi dalam proses penyusunan anggaran ketika dihubungkan dengan kinerja manajerial.…”

National culture and the preference for management controls: An exploratory study of the firm—Labor market interface

“…Finally, Harrison (1992) used Hofktede's ( 1980 taxonomy to study the moderating effects of participative budgeting on the relationship between performance evaluation style and job related tension and job satisfiwtion. He argued that participation is ne~tively related to power distance and individualism.…”

“…This issue has arisen because much evidence exists that people from different countries have diverse work-related national cultures (Adler et al, 1986;Hofktede, 1980, 199 1;Kagitcibasi & Berry, 1989;Laurent, 1983), and that people of di.tTerent cultural origins have ditTerent attitudes toward, or reactions to, the same management controls (Bimberg & Snodgrass, 1988;Chow et al, 199 lb;Daley et a~, 1985;Harrison, 1992;Horovitz, 1980;Kreder & Zeller, 1988). These cultural differences suggest that management controls which are effective in one country may be ineffective, or even dysfunctional, in another.…”

The perceived suitability of management accounting information: a contingency based investigation

“…We find external contingent factors related to the external environment (Khandwalla, 1977;Merchant, 1990;Chapmann, 1997;Hartmann, 2000), and the national culture (Hofstede, 1984;Harrison, 1992; O'Connor, 1995), with researchers most often emphasizing the environmental uncertainty and hostility. In equal measure, we find internal factors like the size of the organization (Khandwalla, 1972;Bruns and Waterhouse, 1975;Merchant 1981;Merchant, 1985), the technology (Khandwalla, 1977;Merchant, 1984;Dunk, 1992) and the strategy of the company (Miles andSnow, 1978, Gupta andGovindarajan, 1984;Simons, 1987;Chenhall and Morris, 1986).…”