This study aims to investigate budget related antecedents of job performance of managers. For this purpose, the effect of budgetary participation, budget goal commitment and information sharing on job performance of managers were examined. The sample consists of 104 managers who are responsible from the budgets of their units in different private enterprises. Most of these enterprises are operating in automotive sector and located in Marmara Region of Turkey. Survey data was analyzed with confirmatory factor analyses and Structural Equation Modeling. Results indicate that budgetary participation has statistically significant and positive impact on job performance. It also positively affects budget goal commitment and information sharing. Budget goal commitment and information sharing have significant and positive impact on job performance. In addition, budget goal commitment positively affects information sharing of managers. Analyses also revealed that budget goal commitment and information sharing have partial mediation effect on the relationship between budgetary participation and job performance.
Anderson R., Tatham R., Hair J., Babin B., Black B. (1998). Multivariate data analysis. London: Prentice-Hall.
Babbie E. (1989). The practice of social research. 5th ed. California: Wadsworth Publishing, 42.
Babbie, E. (1990). Survey Research Methods, 2nd ed., Wadsworth, Belmont, CA.
Bagozzi R.P., Yi Y. (1988) “On the evaluation of structural equation models” Journal of the Academy of Marketing Science, 16(1), 74–94.
Baron, R., Kenny, D. (1986), The moderator-mediator variable distinction in social psychological research, Journal of Personality & Social Psychology, Vol.51, pp.1173-1182.
Barrick, M. R., Mount, M. K., & Strauss, J. P. (1993). Conscientiousness and performance of sales representatives: Test of the mediating effects of goal setting. Journal of Applied Psychology, 78, 715-715.
Bartol, K. M. and Srivastava, A. (2002). Encouraging Knowledge Sharing: Th e Role of Organizational Reward Systems. Journal of Leadership and Organizational Studies, 9(1), 64–77.
Brislin, R.W. (1970). Back-translation or cross-cultural research, Journal of Cross-Cultural Psychology, 1: 185-216.
Brislin, R.W. (1986). The wording and translation of research instruments. In W. J. Lonner & J. W. Berry (Eds.). Field methods in cross-cultural research: 137-164, Beverly Hills. CA: Sage.
Brownell, P. (1981). Participation in budgeting, locus of control and organizational effectiveness. Accounting Review, 844-860.
Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research, 20(1), 12-27.
Brownell, P. (1983). Leadership style, budgetary participation and managerial behavior. Accounting, Organizations and Society, 8(4), 307-321.
Brownell, P. and Hirst, M. (1986), "Reliance on accounting information, budgetary participation and budget emphasis: some methodological issues and empirical investigation", Accounting, Organisations and Society, Autumn, pp. 241-9.
Brownell, P., & McInnes, M. (1986). Budgetary participation, motivation, and managerial performance. Accounting review, 587-600.
Buyukmirza, H. K. (2003). Maliyet ve yönetim muhasebesi, tekdüzene uygun bir sistem yaklaşımı. Gazi Kitabevi, 9. Baskı.
Chalos, P., & Poon, M. C. (2000). Participation and performance in capital budgeting teams. Behavioral Research in Accounting, 12, 199-230.
Chenhall, R. H., & Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225-233.
Chennamaneni, A. (2007). Determinants of knowledge sharing behaviors: developing and testing an integrated theoretical model. PhD Thesis. The University of Texas at Arlington.
Cherrington, D. J., & Cherrington, J. O. (1973). Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, 225-253.
Chong, V. K., & Bateman, D. (2000). The effect of role stress on budgetary participation and job satisfaction-performance linkages: A test of two different models. Advances in Accounting Behavioral Research, 3, 91-118.
Chong, V. K., & Chong, K. M. (2002). Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach. Behavioral Research in Accounting, 14(1), 65-86.
Chong, V. K., & Johnson, D. M. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and business research, 37(1), 3-19.
Chong, V. K., Eggleton, I. R., & Leong, M. K. (2006). The multiple roles of participative budgeting on job performance. Advances in accounting, 22, 67-95.
Collins, F. (1978). The interaction of budget characteristics and personality variables with budgetary response attitudes. Accounting Review, 324-335.
Derfuss, K., Reconsidering the participative budgeting performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences, The British Accounting Review (2015), http://dx.doi.org/10.1016/j.bar.2015.07.001.
Dos Santos, A. C., Lavarda, C. E. F., & Marcello, I. E. (2014). The Relationship Between cost Management Knowledge and Budgetary Participation with Managers' performance, Revista Brasileira de Gestão de Negócios, 16(50), 124.
Dunbar, R. L. (1971). Budgeting for control. Administrative Science Quarterly, 88-96.
Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting review, 400-410.
Erez, M., & Zidon, I. (1984). Effect of goal acceptance on the relationship of goal difficulty to performance. Journal of applied psychology, 69(1), 69.
Erez, M., Earley, P. C., & Hulin, C. L. (1985). The impact of participation on goal acceptance and performance: A two-step model. Academy of Management Journal, 28(1), 50-66.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 39-50.
Fredriksson, A. (2010). Soft and Hard Information in Bank-firm Relationships: The Effects of Relationship Intensity and Reporting Conservatism on Loan Pricing and Relationship Value. Turku School of Economics.
Frucot, V., & Shearon, W. T. (1991). Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. Accounting review, 80-99.
Govindarajan, V. (1986). Impact Of Participation In the Budgetary Process On Managerıal Attitudes And Performance: Universalistic And Contingency Perspectives*. Decision Sciences, 17(4), 496-516.
Hair Jr, J. F. Black, WC–Babin, BJ–Anderson, RE (2009) Multivariate Data Analysis.
Hannan RL (1975). The effects of participation in goal setting on goal acceptance and performance: A laboratory experiment. Unpublished doctoral dissertation, University of Maryland, p. 344.
Hendriks, P. (1999). Why share knowledge? The influence of ICT on the motivation for knowledge sharing. Knowledge and Process Management, 6(2), 91-100.
Hollenbeck, J. R., & Klein, H. J. (1987). Goal commitment and the goal-setting process: Problems, prospects, and proposals for future research. Journal of Applied Psychology, 72(2), 212-220.
Ipe, M. (2003). Knowledge sharing in organizations: a conceptual framework. Human Resource Development Review, 2(4), 337-59.
Jewell, D.V. (2011). Guide to Evidenced-Based Physical Therapist Practice (2nd edition). Jones & Bartlett Publishers: Ontario.
Kenis, I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. Accounting Review, 707-721.
Ketkar, S., Kock, N., Parente, R., & Verville, J. (2012). The impact of individualism on buyer–supplier relationship norms, trust and market performance: An analysis of data from Brazil and the USA. International Business Review, 21(5), 782-793.
Klein, H. J., Wesson, M. J., Hollenbeck, J. R., & Alge, B. J. (1999). Goal commitment and the goal-setting process: Conceptual clarification and empirical synthesis. Journal of Applied Psychology, 84(6), 885-896.
Kock, N. (2011). Using WarpPLS in e-collaboration studies: Mediating effects, control and second order variables, and algorithm choices. International Journal of e-Collaboration (IJeC), 7(3), 1-13.
Kock, N. (2012). WarpPLS 3.0 User Manual. Laredo, Texas: ScriptWarp Systems. http://www.scriptwarp.com/warppls/UserManual_WarpPLS_V3.pdf
Kock, N. (2013). Advanced mediating effects tests, multi-group analyses, and measurement model assessments in PLS-based SEM. http://www.scriptwarp.com/warppls/pubs/Kock_2013_UseSEsESsLoadsWeightsSEM.pdf
Kren, L., and W. M. Liao. (1988). The role of accounting information in the control of business organizations: A review of evidence. Journal of Accounting Literature 7, 280-309.
Latham, G. P., & Steele, T. P. (1983). The motivational effects of participation versus goal setting on performance. Academy of Management Journal, 26, 406-417.
Erez, M., & Arad, R. (1986) Participative goal setting: Social, motivational and cognitive factors. Journal of Applied Psychology, 71, 591-597.
Lau, C. M., & Eggleton, I. R. (2003). The influence of information asymmetry and budget emphasis on the relationship between participation and slack. Accounting and Business Research, 33(2), 91-104.
Lau, C. M., & Tan, S. L. (2003). The effects of participation and job-relevant information on the relationship between evaluative style and job satisfaction. Review of Quantitative Finance and Accounting, 21(1), 17-34.
Locke, E. A. & Latham, G. P. (2002). Building a practically useful theory of goal setting and task motivation. American Psychologist, 57, 705–717.
Locke, E. A., Shaw, K. N., Saari, L. M., & Latham, G. P. (1981). Goal setting and task performance: 1969–1980. Psychological bulletin, 90(1), 125.
Maiga, A. S. (2005). Antecedents and consequences of budget participation. Advances in Management Accounting, 14, 211-231.
Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10(2), 201-210.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The accounting review,50(2), 274-284.
Murray, D. (1990). The performance effects of participative budgeting: An integration of intervening and moderating variables. Behavioral Research in Accounting 2 (2): 104-23.
Nouri, H., & Kyj, L. (2008). The effect of performance feedback on prior budgetary participative research using survey methodology: An empirical study. Critical Perspectives on Accounting, 19(8), 1431-1453.
Nouri, H., & Parker, R. J. (1998). The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society, 23(5), 467-483.
Nunnally, J. C. (1978). Psychometric Theory. New York, NY: McGraw-Hill
Onsi, M. (1973). Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review, 48(3), 535-548.
Parker, R. J., & Kyj, L. (2006). Vertical information sharing in the budgeting process. Accounting, Organizations and Society, 31(1), 27-45.
Rosenthal, R. O. S. N. O. W., & Rosnow, R. (1991). Essentials of behavioural research. McGraw-Hill.
Salancik, G. (1977). Commitment and the control of organizational behavior and belief. 1 n B. M. Staw & G. R. Salancifc (Eds.), New directions in organizational behavior (pp. 1-54). Chicago: St. Clave Press
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49-76.
Subramaniam, N., & Mia, L. (2001). The relation between decentralised structure, budgetary participation and organisational commitment: The moderating role of managers’ value orientation towards innovation. Accounting, Auditing & Accountability Journal, 14(1), 12-30.
Wentzel, K. (2002). The influence of fairness perceptions and goal commitment on managers' performance in a budget setting. Behavioral Research in Accounting, 14(1), 247-271.
Wong-On-Wing, B., Guo, L., & Lui, G. (2010). Intrinsic and extrinsic motivation and participation in budgeting: antecedents and consequences. Behavioral Research in Accounting, 22(2), 133-153.
Wu, E. C. (2005). Convergence of Attitudes in Different Cultures towards the Budgeting Process. Journal of Business and Management, 11(2), 29-47.
Young, S. M. (1985). Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack. Journal of Accounting Research,23(2), 829-842.
Authors contributing to IJRBS agree to publish their articles under the Creative Commons Attribution- 4.0 NC license, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, that the work is not used for commercial purposes, and that in the event of reuse or distribution, the terms of this license are made clear. Authors retain the copyright of their work, with first publication rights granted to IJRBS. However, authors are required to transfer copyrights associated with commercial use to the Publisher. The authors agree to the terms of this Copyright Notice, which will apply to this submission if and when it is published by this journal
Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, it will not be published elsewhere in the same form, in English or in any other languages, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication