The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment

Baerdemaeker, Jolien De; Bruggeman, Werner

doi:10.1016/j.mar.2015.06.002

Cited by 96 publications

(136 citation statements)

References 90 publications

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“…Research also examined how the effects of participative budgeting were indirect through mediating variables such as organisational commitment (Nouri and Parker, 1998) and role ambiguity (Chenhall and Brownell, 1988). More recent research has drawn on advances in motivational theory to examine how budget participation is related to different forms of motivation (Wong-On-Wing, Guo and Lui, 2010;De Baerdemaeker and Bruggeman, 2015).…”

Section: Understanding the Effects Of Management Accounting Practicesmentioning

confidence: 99%

Realising the richness of psychology theory in contingency-based management accounting research

Hall

2016

Management Accounting Research

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Section: Understanding the Effects Of Management Accounting Practicesmentioning

confidence: 99%

Realising the richness of psychology theory in contingency-based management accounting research

Hall

2016

Management Accounting Research

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“…In this way, budgeting research can be understood from the perspective of the individual allowing for deviations from rationality, unbiased judgments, and decision making. Chenhall, 1986Chong and Chong, 2002Choo and Tan, 1997Collins, 1978Collins, Munter, and Finn, 1987De Baerdemaeker and Bruggeman, 2015Frucot and Shearon, 1991Hirst and Lowy, 1990Lau and Tan, 2006Macintosh and Williams, 1992Magner, Welker, and Campbell, 1995Marginson and Ogden, 2005Marginson and Bui, 2009Mia, 1989Poon, Pike, and Tjosvold, 2001Simons, 1989Subramaniam and Mia, 2001Venkatesh and Blaskovich, 2012Wentzel, 2002 Wong-On-Wing, Guo, and Lui, 2010 Other (2 papers) Hirst, 1987Poon et al, 2001 Total number of papers 46…”

Section: Psychology-based Budgeting Research With Theorymentioning

confidence: 99%

In Search of a Theory of Budgeting: A Literature Review

Kenno¹,

Lau²,

Sainty³

2018

Accounting Perspectives

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Budgeting is used throughout all types of organizations and is a significant topic of accounting research. In order to advance the discussion of the benefits and drawbacks of budgeting, future budgeting research will benefit from a comprehensive review of the theories used by previous budgeting researchers. This literature review highlights the major theoretical perspectives and specific theories used in budgeting research as well as the common variables used and methodologies, among other observations of budgeting research in 249 articles. Although we find no cohesive theory of budgeting, we identify the importance of a unified thought process to budgeting research and provide insights for future work in the area. EN QUÊTE D'UNE THÉORIE DES PROCESSUS BUDGÉTAIRES : UNE ANALYSE DOCUMENTAIRE RÉSUMÉLes processus budgétaires sont utilisés dans toutes les formes d'organisations et retiennent beaucoup l'attention des chercheurs en comptabilité. Pour faire en sorte que progresse l'analyse des avantages et des inconvénients des processus budgétaires, les chercheurs qui s'intéressent à ce sujet bénéficieront, dans leurs travaux à venir, d'une compilation exhaustive des théories utilisées par les chercheurs précédents. L'analyse documentaire proposée par les auteures met en relief les principales perspectives théoriques dans lesquelles le sujet est abordé et les théories précises adoptées dans la recherche sur les processus budgétaires ainsi que les variables et les méthodologies communément utilisées, entre autres observations tirées des travaux réalisés dans ce domaine, décrits dans 249 articles. Bien que les auteures ne notent pas de cohésion dans les théories avancées relativement aux processus budgétaires, elles mesurent l'importance d'un processus de réflexion cohésif dans la recherche sur les processus budgétaires et proposent des pistes de recherche future dans le domaine.Mots clés : analyse documentaire; comptabilité de gestion; processus budgétaires; théorie * Accepted by Pascale Lapointe-Antunes. We would like to thank Pascale Lapointe-Antunes for the opportunity, anonymous reviewers, Alan Webb, and participants at CAAA for their helpful and insightful comments. All other mistakes are our own. 508ACCOUNTING PERSPECTIVES / PERSPECTIVES COMPTABLES 2. A subjective act at the best of times, we understand that there may be a few discrepancies should another set of researchers choose to do the same literature review that we have done. However, we worked to ensure integrity of the classification process.

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“…Those studies contribute theoretically or practically to mitigating budgetary slack. Research into budgetary slack begins by testing to find the link between the behavioral perspective and affective organizational commitment with budgetary slack (Nouri and Parker 1996;De Baerdemaeker and Bruggeman, 2015;Nouri and Kyj, 2015) and connecting the reputation, trust, or pressure from upper managers to budgetary slack (Davis et al, 2006;Chong and Loy, 2015;Gago-Rodríguez & Naranjo-Gil, 2016). Nouri and Parker (1996) find that middle managers with high affective organizational commitment will employ participative budgetary skills to decrease budgetary slack, whereas subordinates with low affective organizational commitment will employ participative budgetary methods to increase budgetary slack.…”

Section: Introductionmentioning

confidence: 99%

“…Firstly, there is a need for further research into the area of budgetary slack, as it relates to affective organizational commitment. Only a few researchers examined the commitment of affective organizations in the area of budgetary slack (Nouri and Parker 1996;De Baerdemaeker and Bruggeman, 2015). Meyer et al (2002) state that affective organizational commitment is the best predictor of working criteria, compared to the continuance and normative commitment.…”

Section: Introductionmentioning

confidence: 99%

Do Leadership Styles Moderate the Relationship of Organizational Commitment and Budgetary Slack? An Experimental Approach

Islami

Nahartyo

2019

J. Indones.Econ.Bus.

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Introduction: this study aims to provide empirical evidence of the factors that can mitigate and encourage budgetary slack. Specifically, this study examines the effect of affective organizational commitment on budgetary slack with the style of leadership as a moderating variable. Background Problems: budgetary slack is an unethical action that often occurs in companies and little attention is given to companies that experience losses, especially when it is related to the suboptimal allocation of resources. Novelty: Previous studies paid little attention to the direct relationship between affective organizational commitment and budgetary slack. They were limited to investigating the correlation between affective organizational commitment and budgetary slack. This study provides evidence of causality between the two and includes the style of leadership as a moderating factor. Research Methods: This research is conducted through an experimental approach using a 2 x 2 between-subjects design. The participants of this research are 64 from the Master of Management (MM) program at Gadjah Mada University (UGM). Findings: The result of this study indicates that middle managers with high affective organizational commitment create a smaller budgetary slack than the middle managers with low affective organizational commitment. However, the leadership style is not proven to moderate the relationship between affective organizational commitment and budgetary slack. Conclusion: These findings provide theoretical evidence of the self-determination theory that an individual with high affective organizational commitment creates a smaller budgetary slack than an individual with low affective organizational commitment. Therefore, companies need to pay more attention to their employees’ commitment.

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The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment

Cited by 96 publications

References 90 publications

Realising the richness of psychology theory in contingency-based management accounting research

Realising the richness of psychology theory in contingency-based management accounting research

In Search of a Theory of Budgeting: A Literature Review

Do Leadership Styles Moderate the Relationship of Organizational Commitment and Budgetary Slack? An Experimental Approach

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