Decentralisation as a Moderating Factor in the Budgetary Participation-Performance Relationship: Some Hong Kong Evidence

Ferdinand A. Gul, Judy S.L. Tsui, Steve C.C. Fong, Helen Y.L. Kwok

研究成果: Article同行評審

51 引文 斯高帕斯(Scopus)

摘要

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.

原文English
頁(從 - 到)107-113
頁數7
期刊Accounting and Business Research
25
發行號98
DOIs
出版狀態Published - 3月 1995
對外發佈

指紋

深入研究「Decentralisation as a Moderating Factor in the Budgetary Participation-Performance Relationship: Some Hong Kong Evidence」主題。共同形成了獨特的指紋。

引用此