Evidence Of Value-Expressive Participation Effects In Budgeting
Main Article Content
Keywords
value-expressive participation effects, budgeting, budget targets
Abstract
Accounting researchers have defined budgetary participation to encompass employee influence, or control, over budget targets. This view implies that control is a necessary condition for favorable participation effects to occur. This paper presents the results of two field studies that indicate participation can lead to improved employee attitudes even when it does not afford the employees budgetary control.
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