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Decentralisation as a moderating factor in the budgetary participation-performance relationship: some Hong Kong evidence
journal contribution
posted on 1995-01-01, 00:00 authored by Ferdinand GulFerdinand Gul, J S L Tsui, S C C Fong, H Y L KwokThis 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.
History
Journal
Accounting and business researchVolume
25Issue
98Pagination
107 - 113Publisher
Taylor & FrancisLocation
Abingdon, Eng.Publisher DOI
ISSN
0001-4788eISSN
2159-4260Language
engPublication classification
C1.1 Refereed article in a scholarly journalCopyright notice
1995, Taylor & FrancisUsage metrics
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