Journal article
Decentralisation as a Moderating Factor in the Budgetary Participation-Performance Relationship: Some Hong Kong Evidence
Accounting and Business Research, Vol.25(98), pp.107-113
1995
Abstract
This study tests the contingency or 'fit' hypothesis that the effects of budgetary participation on managerial performance will be positive in decentralised organisations and negative in centralised organisations. The responses of 37 managers from a cross-section of Hong Kong manufacturing companies to a questionnaire survey designed to measure the variables were analysed by examining the interaction term in a multiple regression equation. The results supported the interaction hypothesis and found that at high levels of decentralisation there is a positive relationship between budgetary participation and managerial performance but at low levels of decentralisation this relationship is negative. These findings have implications for the design of effective control subsystems.
Details
- Title
- Decentralisation as a Moderating Factor in the Budgetary Participation-Performance Relationship: Some Hong Kong Evidence
- Authors
- Ferdinand A. Gul (Author) - Chinese University of Hong KongJudy S. L. Tsui (Author) - Chinese University of Hong KongSteve C. C. Fong (Author) - Chinese University of Hong KongHelen Y. L. Kwok (Author) - Chinese University of Hong Kong
- Publication details
- Accounting and Business Research, Vol.25(98), pp.107-113
- Publisher
- Routledge
- DOI
- 10.1080/00014788.1995.9729933
- ISSN
- 2159-4260
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99679187902621
- Output Type
- Journal article
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