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• W2023657378 abstract "Abstract Previous accounting research has suggested that subordinate participation in the budgetary process has two cognitive aspects: (1) participation enhances budget quality, and hence the utility of budgets, by allowing subordinates to introduce private knowledge into the budgetary process, and (2) participation enables subordinates to obtain information that is relevant to performing their jobs. This study tests a model that encompasses both cognitive aspects of budgetary participation. Data were gathered with a questionnaire distributed to managers from a variety of different national origins who were working in many different global locations. The data were analysed with latent variable structural equation modelling, which provides several advantages over more conventional analytic methods generally used in budgetary participation and other behavioural accounting research. The results indicated that participation enhances budget quality and that budget quality, in turn, has a positive effect on budget utility. Participation was also found to have a direct and positive effect on job-relevant information. The results failed to support a proposed indirect effect of participation on job-relevant information through the enhancement of budget quality." @default.
• W2023657378 created "2016-06-24" @default.
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• W2023657378 date "1996-12-01" @default.
• W2023657378 modified "2023-10-18" @default.
• W2023657378 title "Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework" @default.
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• W2023657378 doi "https://doi.org/10.1080/00014788.1996.9729530" @default.
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