The linear additive and interactive effects of budgetary goal difficulty and feedback on performance

Article Abstract:

Management accounting literature assumes that there are benefits associated with setting difficult but attainable goals in the budgetary process, and with providing feedback on the achievement of goals (Simon et al., 1954; Stedry & Kay, 1966; Hopwood, 1974; Emmanuel & Otley, 1985). Most research has ignored the effects of budgetary research, but the 1979 study by I. Kenis did investigate budgetary feedback on performance and discovered that the difficulty of goals was not related to budgetary performance and was unrelated to job performance. A study of the effects of budgetary difficulty and feedback on budgetary performance was conducted through a survey of 44 senior managers involved in the budgetary process in order to test the validity of the findings of Kenis. Research results reveal that an interaction between goals and feedback affect performance, but that independently, goals and feedback do not affect performance.

Hopwood, A.G., Kenis, I., Simon, H.A., Stedry, A.C., Kay, E., Emmanuel, C.R., Otley, D.T.

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Management control systems in research and development organizations: the role of accounting, behavior and personnel controls

Article Abstract:

A study was conducted to examine the function of management control systems (MCSs) in a R&D context. Data were collected from a questionnaire completed by a sample of 127 senior research officers in R&D divisions of two companies, who were also interviewed for further fact-finding. Findings revealed that non-accounting controls, particularly personnel forms of control, foster organizational effectiveness, specifically when the tasks involved are not open to the use of accounting-based controls. Moreover, results indicated that the number of exceptions has more impact on the suitability of controls than task analyzability. Therefore, programmed types of controls are not suitable if the number of exceptions is great.

Industrial research, Human resource management, Management research, Organizational behavior

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The effect of participative budgeting on job satisfaction and performance: role ambiguity as an intervening variable

Article Abstract:

The process of budget-making is evaluated in terms of its effects on managers' performance and job satisfaction. A model is devised in which role ambiguity influences budget creation and the results of the budget-making. Job performance and job satisfaction are shown to be indirectly affected by role ambiguity in the process of budget-making. Of the two, job satisfaction is more significantly affected than job performance. Budgetary participation by managers decreases their role ambiguity.

Analysis, Job satisfaction, Business budgets, Job evaluation

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