290
Views
0
CrossRef citations to date
0
Altmetric
Articles

The role of information or the information from roles? A meta-analysis of planning and performance

ORCID Icon, , , &

ReferencesStudies included in the bivariate meta-analysis are marked with*.

  • *Abdul Rasit, Z., and C. R. Isa. 2015. “Decision Facilitating Role of Comprehensive Performance Measurement System (CPMS) and Job Performance: Influence of Role Ambiguity and Locus of Control.” Pertanika Journal of Social Sciences and Humanities 23 (S):145–60.
  • *Agbejule, A. 2005. “The Relationship between Management Accounting Systems and Perceived Environmental Uncertainty on Managerial Performance: A Research Note.” Accounting and Business Research 35 (4):295–305. doi:10.1080/00014788.2005.9729996.
  • Andersen, T. J. 2004. “Integrating Decentralized Strategy Making and Strategic Planning Processes in Dynamic Environments.” Journal of Management Studies 41 (8):1271–99. doi:10.1111/j.1467-6486.2004.00475.x.
  • Ansoff, H. I. 1985. “Conceptual Underpinnings of Systematic Strategic Management.” European Journal of Operational Research 19 (1):2–19. doi:10.1016/0377-2217(85)90303-0.
  • Barnard, C. I. 1938. The Functions of the Executive. Cambridge, MA: Harvard University Press.
  • Barnett, W. P., and R. A. Burgelman. 2007. “Evolutionary Perspectives on Strategy.” Strategic Management Journal 17 (S1):5–20. doi:10.1002/smj.4250171003.
  • Bauer, T. N., T. Bodner, B. Erdogan, D. M. Truxillo, and J. S. Tucker. 2007. “Newcomer Adjustment during Organizational Socialization: A Meta-Analytic Review of Antecedents, Outcomes, and Methods.” The Journal of Applied Psychology 92 (3):707–21. doi:10.1037/0021-9010.92.3.707.
  • Biddle, B. J. 1986. “Recent Developments in Role Theory.” Annual Review of Sociology 12 (1):67–92. doi:10.1146/annurev.so.12.080186.000435.
  • Bigley, G. A., and M. F. Wiersema. 2002. “New CEOs and Corporate Strategic Refocusing: How Experience as Heir Apparent Influences the Use of Power.” Administrative Science Quarterly 47 (4):707–27. doi:10.2307/3094914.
  • Bolino, M. C., and W. H. Turnley. 2005. “The Personal Costs of Citizenship Behavior: The Relationship between Individual Initiative and Role Overload, Job Stress, and Work-Family Conflict.” The Journal of Applied Psychology 90 (4):740–48. doi:10.1037/0021-9010.90.4.740.
  • Brinckmann, J., D. Grichnik, and D. Kapsa. 2010. “Should Entrepreneurs Plan or Just Storm the Castle? A Meta-Analysis on Contextual Factors Impacting the Business Planning–Performance Relationship in Small Firms.” Journal of Business Venturing 25 (1):24–40. doi:10.1016/j.jbusvent.2008.10.007.
  • Brown, S. P., S. Ganesan, and G. Challagalla. 2001. “Self-Efficacy as a Moderator of Information-Seeking Effectiveness.” The Journal of Applied Psychology 86 (5):1043–51. doi:10.1037/0021-9010.86.5.1043.
  • Brownell, P. 1981. “Participation in Budgeting, Locus of Control and Organizational Effectiveness.” Accounting Review 56 (4):844–60.
  • *Buathong, S., and S. Bangchokdee. 2017. “The Use of the Performance Measures in Thai Public Hospitals.” Asian Review of Accounting 25 (4):472–85. doi:10.1108/ARA-03-2017-0043.
  • *Burney, L. L., and M. Matherly. 2007. “Examining Performance Measurement from an Integrated Perspective.” Journal of Information Systems 21 (2):49–68. doi:10.2308/jis.2007.21.2.49.
  • *Burney, L. L., C. A. Henle, and S. K. Widener. 2009. “A Path Model Examining the Relations among Strategic Performance Measurement System Characteristics, Organizational Justice, and Extra- and in-Role Performance.” Accounting, Organizations and Society 34 (3–4):305–21. doi:10.1016/j.aos.2008.11.002.
  • Burney, L., and S. K. Widener. 2007. “Strategic Performance Measurement Systems, Job-Relevant Information, and Managerial Behavioral Responses—Role Stress and Performance.” Behavioral Research in Accounting 19 (1):43–69. doi:10.2308/bria.2007.19.1.43.
  • Burns, T., and G. M. Stalker. 1961. The Management of Innovation. Chicago, IL: Quadrangle Books.
  • *Carbonell, P., and A. I. Rodriguez-Escudero. 2013. “Management Control, Role Expectations and Job Satisfaction of New Product Development Teams: The Moderating Effect of Participative Decision-Making.” Industrial Marketing Management 42 (2):248–59. doi:10.1016/j.indmarman.2012.08.007.
  • Cardinal, L. B., C. C. Miller, M. Kreutzer, and C. Tenbrink. 2015. “Strategic Planning and Firm Performance: Towards a Better Understanding of a Controversial Relationship.” In The Psychology of Planning in Organizations: Research and Applications, edited by M. D. Mumford, and M. Frese, 260–88. New York: Routledge.
  • *Cheng, M. T. 2012. “The Joint Effect of Budgetary Participation and Broad-Scope Management Accounting Systems on Management Performance.” Asian Review of Accounting 20 (3):184–97. doi:10.1108/13217341211263256.
  • *Chenhall, R. H., and P. Brownell. 1988. “The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable.” Accounting, Organizations & Society 13 (3):225–33. doi:10.1016/0361-3682(88)90001-3.
  • Chenhall, R. H., and D. Morris. 1986. “The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems.” Accounting Review 61 (1):16–35.
  • Cheung, M. W.-L., and W. Chan. 2005. “Meta-Analytic Structural Equation Modeling: A Two-Stage Approach.” Psychological Methods 10 (1):40–64. doi:10.1037/1082-989X.10.1.40.
  • *Chong, V. K. 1996. “Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note.” Accounting, Organizations and Society 21 (5):415–21. doi:10.1016/0361-3682(95)00045-3.
  • *Chong, V. K. 1998. “Testing the Contingency ‘Fit’ between Management Accounting Systems and Managerial Performance: A Research Note on the Moderating Role of Tolerance of Ambiguity.” The British Accounting Review 30 (4):331–42. doi:10.1006/bare.1998.0073.
  • *Chong, V. K. 2002. “A Note on Testing a Model of Cognitive Budgetary Participation Processes Using a Structural Equation Modeling Approach.” Advances in Accounting 19:27–51. doi:10.1016/S0882-6110(02)19003-1.
  • *Chong, V. K. 2004. “Job-Relevant Information and Its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance.” Pacific Accounting Review 16 (2):1–22. doi:10.1108/01140580410818496.
  • *Chong, V. K., and D. Bateman. 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. doi:10.1016/S1474-7979(00)03027-1.
  • *Chong, V. K., and K. M. Chong. 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. doi:10.2308/bria.2002.14.1.65.
  • Chong, V. K., and I. R. C. Eggleton. 2003. “The Decision-Facilitating Role of Management Accounting Systems on Managerial Performance: The Influence of Locus of Control and Task Uncertainty.” Advances in Accounting 20:165–97. doi:10.1016/S0882-6110(03)20008-0.
  • *Chong, V. K., and D. M. Johnson. 2007. “Testing a Model of the Antecedents and Consequences of Budgetary Participation on Job Performance.” Accounting and Business Research 37 (1):3–19. doi:10.1080/00014788.2007.9730055.
  • *Chong, V. K., I. R. Eggleton, and M. K. Leong. 2005. “The Effects of Value Attainment and Cognitive Roles of Budgetary Participation on Job Performance.” Advances in Accounting Behavioral Research 8:213–33. doi:10.1016/S1475-1488(04)08009-3.
  • *Chong, V. K., I. R. Eggleton, and M. K. Leong. 2006. “The Multiple Roles of Participative Budgeting on Job Performance.” Advances in Accounting 22:67–95. doi:10.1016/S0882-6110(06)22004-2.
  • *Chung, S. H., Y. F. Su, and Y. J. Su. 2012. “Broad Scope Management Accounting System and Managerial Performance: The Impact of Role Ambiguity and Functional Difference.” African Journal of Business Management 6 (30):8873–8. doi:10.5897/AJBM11.2181.
  • Cohen, J. 1992. “A Power Primer.” Psychological Bulletin 112 (1):155–9. doi:10.1037/0033-2909.112.1.155.
  • Crabtree, A. D., and G. K. DeBusk. 2008. “The Effects of Adopting the Balanced Scorecard on Shareholder Returns.” Advances in Accounting 24 (1):8–15. doi:10.1016/j.adiac.2008.05.016.
  • Cyert, R., and J. March. 1963. Behavioral Theory of the Firm. Malden, MA: Wiley-Blackwell.
  • Davis, S., and T. Albright. 2004. “An Investigation of the Effect of Balanced Scorecard Implementation on Financial Performance.” Management Accounting Research 15 (2):135–53. doi:10.1016/j.mar.2003.11.001.
  • *De Baerdemaeker, J. 2015. “A Contribution to Our Understanding of the Psychological Effects Underlying the Budgeting Process and Its Outcomes.” Phd diss., Ghent University.
  • De Geuser, F., S. Mooraj, and D. Oyon. 2009. “Does the Balanced Scorecard Add Value? Empirical Evidence on Its Effect on Performance.” European Accounting Review 18 (1):93–122. doi:10.1080/09638180802481698.
  • Derfuss, K. 2009. “The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis.” European Accounting Review 18 (2):203–39. doi:10.1080/09638180802652371.
  • Derfuss, K. 2015. “Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta‐Analysis.” Abacus 51 (2):238–78. doi:10.1111/abac.12046.
  • Derfuss, K. 2016. “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 48 (1):17–37. doi:10.1016/j.bar.2015.07.001.
  • Drehmer, D. E., J. A. Belohlav, and R. W. Coye. 2000. “An Exploration of Employee Participation Using a Scaling Approach.” Group & Organization Management 25 (4):397–418. doi:10.1177/1059601100254005.
  • Drucker, P. F. 1976. “What Results Should You Expect? A Users' Guide to MBO.” Public Administration Review 36 (1):12–9. doi:10.2307/974736.
  • *Eker, M. 2008. “The Affect of the Relationship between Budget Participation and Job-Relevant Information on Managerial Performance.” Ege Academic Review 10 (1):183–98.
  • *Eker, M. 2009. “The Impact of Budget Participation and Management Accounting Systems on Performance of Turkish Middle Level Managers.” Akdeniz University Faculty of Economics & Administrative Sciences Faculty Journal 9 (1):105–26.
  • *Fachrizal, Mohammad, Lalu Suparman, and  Animah 2017. “The Effect of Participatory Budgeting on the Performance of Government Officials (an Empirical Study in West Lombok District).” The Indonesian Accounting Review 6 (2):181–94. doi:10.14414/tiar.v6i2.609.
  • Fayol, H. 1998. “The Administrative Theory in the State.” International Journal of Public Administration 21:545–60.
  • Fisher, C. D. 1986. “Organizational Socialization: An Integrative Review.” Research in Personnel and Human Resource Management 4:101–45.
  • Floyd, S. W., and P. J. Lane. 2000. “Strategizing throughout the Organization: Managing Role Conflict in Strategic Renewal.” Academy of Management Review 25 (1):154–77. doi:10.5465/amr.2000.2791608.
  • Frucot, V., and W. T. Shearon. 1991. “Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction.” Accounting Review 66 (1):80–99.
  • *Ghasemi, R., H. R. Habibi, M. Ghasemlo, and M. Karami. 2019. “The Effectiveness of Management Accounting Systems: Evidence from Financial Organizations in Iran.” Journal of Accounting in Emerging Economies 9 (2):182–207. doi:10.1108/JAEE-02-2017-0013.
  • *Ghasemi, R., N. A. Mohamad, M. Karami, N. H. Bajuri, and E. Asgharizade. 2016. “The Mediating Effect of Management Accounting System on the Relationship between Competition and Managerial Performance.” International Journal of Accounting and Information Management 24 (3):272–95. doi:10.1108/IJAIM-05-2015-0030.
  • Gilboa, S., A. Shirom, Y. Fried, and C. Cooper. 2008. “A Meta-Analysis of Work Demand Stressors and Job Performance: Examining Main and Moderating Effects.” Personnel Psychology 61 (2):227–71. doi:10.1111/j.1744-6570.2008.00113.x.
  • Gimbert, X., J. Bisbe, and X. Mendoza. 2010. “The Role of Performance Measurement Systems in Strategy Formulation Processes.” Long Range Planning 43 (4):477–97. doi:10.1016/j.lrp.2010.01.001.
  • Gul, F. A., and Y. M. Chia. 1994. “The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-Way Interaction.” Accounting, Organizations and Society 19 (4-5):413–26. doi:10.1016/0361-3682(94)90005-1.
  • *Hall, M. 2008. “The Effect of Comprehensive Performance Measurement Systems on Role Clarity, Psychological Empowerment and Managerial Performance.” Accounting, Organizations and Society 33 (2–3):141–63. doi:10.1016/j.aos.2007.02.004.
  • *Hammad, S. A., R. Jusoh, and I. Ghozali. 2013. “Decentralization, Perceived Environmental Uncertainty, Managerial Performance and Management Accounting System Information in Egyptian Hospitals.” International Journal of Accounting & Information Management 21 (4):314–30. doi:10.1108/IJAIM-02-2012-0005.
  • *He, J. Q., and C. M. Lau. 2012. “Does the Reliance on Nonfinancial Measures for Performance Evaluation Enhance Managers’ Perceptions of Procedural Fairness?.” In Studies in Managerial and Financial Accounting, edited by A. Davila, M. J. Epstein, and J-.F. Manzoni, 363–88. Bingley: Emerald Group Publishing Limited.
  • *Heath, R. S., and J. F. Brown. Jr. 2007. “A Re-Examination of the Effect of Job-Relevant Information on the Budgetary Participation-Job Performance Relation during an Age of Employee Empowerment.” Journal of Applied Business Research 23 (1):111–24. doi:10.19030/jabr.v23i1.1412.
  • *Her, Y. W., H. Shin, and S. Pae. 2019. “A Multigroup SEM Analysis of Moderating Role of Task Uncertainty on Budgetary Participation-Performance Relationship: Evidence from Korea.” Asia Pacific Management Review 24 (2):140–53. doi:10.1016/j.apmrv.2018.02.001.
  • Hoque, Z., and W. James. 2000. “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance.” Journal of Management Accounting Research 12 (1):1–17. doi:10.2308/jmar.2000.12.1.1.
  • Huang, X., J. Iun, A. Liu, and Y. Gong. 2010. “Does Participative Leadership Enhance Work Performance by Inducing Empowerment or Trust? The Differential Effects on Managerial and Non‐Managerial Subordinates.” Journal of Organizational Behavior 31 (1):122–43. doi:10.1002/job.636.
  • *Iga, N., S. I. Sadha, S. M. M. Ratna, and W. I. Ary. 2018. “The Role of Distributive Justice, Procedural Justice, Budgetary Goal Commitment and Job Relevant Information in Mediating Effect of Budgetary Participation on Managerial Performance.” Russian Journal of Agricultural and Socio-Economic Sciences 79 (7):76–84. doi:10.18551/rjoas.2018-07.08.
  • *Indriani, M., and N. Nadirsyah. 2015. “Interaction Effect of Budgetary Participation and Management Accounting System on Managerial Performance: Evidence from Indonesia.” Global Journal of Business Research 9 (1):1–13.
  • Jackson, S. E., and R. S. Schuler. 1985. “A Meta-Analysis and Conceptual Critique of Research on Role Ambiguity and Role Conflict in Work Settings.” Organizational Behavior and Human Decision Processes 36 (1):16–78. doi:10.1016/0749-5978(85)90020-2.
  • *Jarrar, N. S., and M. Smith. 2014. “Innovation in Entrepreneurial Organisations: A Platform for Contemporary Management Change and a Value Creator.” The British Accounting Review 46 (1):60–76. doi:10.1016/j.bar.2013.07.001.
  • Jose, P. E. 2013. Doing Statistical Mediation and Moderation. New York, NY: Guilford Press.
  • Kaplan, R. S., and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business Press.
  • Kaplan, R. S., and D. P. Norton. 2000. The strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business Press.
  • Katz, D., and R. L. Kahn. 1978. The Social Psychology of Organizations. New York: Wiley.
  • Kauppila, O. P. 2014. “So, What Am I Supposed to Do? A Multilevel Examination of Role Clarity.” Journal of Management Studies 51 (5):737–63. doi:10.1111/joms.12042.
  • Koberg, C. S., R. W. Boss, J. C. Senjem, and E. A. Goodman. 1999. “Antecedents and Outcomes of Empowerment: Empirical Evidence from the Health Care Industry.” Group & Organization Management 24 (1):71–91. doi:10.1177/1059601199241005.
  • *Kren, L. 1992. “Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility.” Accounting Review 67 (3):511–26.
  • *Kren, L. 2003. “Effects of Uncertainty, Participation, and Control System Monitoring on the Propensity to Create Budget Slack and Actual Budget Slack Created.” In Advances in Management Accounting, edited by M. A. Malina, 143–67. Bingley: Emerald Group Publishing Limited.
  • Kudla, R. J. 1980. “The Effects of Strategic Planning on Common Stock Returns.” Academy of Management Journal 23 (1):5–20. doi:10.5465/255493.
  • Lanaj, K., J. R. Hollenbeck, D. R. Ilgen, C. M. Barnes, and S. J. Harmon. 2013. “The Double-Edged Sword of Decentralized Planning in Multiteam Systems.” Academy of Management Journal 56 (3):735–57. doi:10.5465/amj.2011.0350.
  • *Lau, C. M. 2011. “Nonfinancial and Financial Performance Measures: How Do They Affect Employee Role Clarity and Performance?” Advances in Accounting 27 (2):286–93. doi:10.1016/j.adiac.2011.07.001.
  • *Lau, C. M. 2015. “The Effects of Nonfinancial Performance Measures on Role Clarity, Procedural Fairness and Managerial Performance.” Pacific Accounting Review 27 (2):142–65. doi:10.1108/PAR-03-2013-0017.
  • *Lau, C. M., and A. V. Martin-Sardesai. 2012. “The Role of Organizational Concern for Workplace Fairness in the Choice of a Performance Measurement System.” The British Accounting Review 44 (3):157–72. doi:10.1016/j.bar.2012.07.006.
  • *Lau, C. M., and B. Oger. 2019. “The Effects of Comprehensive Performance Measurement Systems on Information Overload, Job-Relevant Information, Role Clarity and Procedural Fairness.” https://halshs.archives-ouvertes.fr/halshs-02300746/document
  • *Lau, C. M., and K. Roopnarain. 2014. “The Effects of Nonfinancial and Financial Measures on Employee Motivation to Participate in Target Setting.” The British Accounting Review 46 (3):228–47. doi:10.1016/j.bar.2014.02.006.
  • *Lau, C. M., and S. L. Tan. 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. doi:10.1023/A:1024803621137.
  • *Leach-López, M. A., W. W. Stammerjohan, and K. S. Lee. 2009. “Budget Participation and Job Performance of South Korean Managers Mediated by Job Satisfaction and Job Relevant Information.” Management Research News 32 (3):220–38. doi:10.1108/01409170910943093.
  • *Leach-López, M. A., W. W. Stammerjohan, and F. M. McNair. 2007. “Differences in the Role of Job-Relevant Information in the Budget Participation-Performance Relationship among US and Mexican Managers: A Question of Culture or Communication.” Journal of Management Accounting Research 19 (1):105–36. doi:10.2308/jmar.2007.19.1.105.
  • Lei, H. S., K. W. Chang, C. C. Chen, Y. J. Chen, and K. C. Chang. 2018. “Evidence of the Inheritance of Firm Routines through Accounting Information: An Empirical Study of the Taiwanese Group Firms.” Journal of Management & Organization 1-16. doi:10.1017/jmo.2018.47.
  • Lee, E., and P. Puranam. 2016. “The Implementation Imperative: Why One Should Implement Even Imperfect Strategies Perfectly.” Strategic Management Journal 37 (8):1529–46. doi:10.1002/smj.2414.
  • LePine, J. A., N. P. Podsakoff, and M. A. LePine. 2005. “A Meta-Analytic Test of the Challenge Stressor-Hindrance Stressor Framework: An Explanation for Inconsistent Relationships among Stressors and Performance.” Academy of Management Journal 48 (5):764–75. doi:10.5465/amj.2005.18803921.
  • *Lunardi, M. A., V. C. D. S. Zonatto, and J. C. Nascimento. 2020. “Mediating Cognitive Effects of Information Sharing on the Relationship between Budgetary Participation and Managerial Performance.” Revista Contabilidade & Finanças 31 (82):14–32. doi:10.1590/1808-057x201908610.
  • *Macinati, M. S., G. Cantaluppi, and M. G. Rizzo. 2017. “Medical managers' managerial self-efficacy and role clarity: How do they bridge the budgetary participation-performance link?” Health Services Management Research 30 (1):47–60. doi:10.1177/0951484816682398. [28166674]
  • *Magner, N., R. B. Welker, and T. L. Campbell. 1996. “Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework.” Accounting and Business Research 27 (1):41–50. doi:10.1080/00014788.1996.9729530.
  • *Mia, L. 1993. “The Role of MAS Information in Organizations: An Empirical Study.” The British Accounting Review 25 (3):269–85. doi:10.1006/bare.1993.1026.
  • Micheli, P., and J. F. Manzoni. 2010. “Strategic Performance Measurement Systems: Benefits, Limitations and Paradoxes.” Long Range Planning 43 (4):465–76. doi:10.1016/j.lrp.2009.12.004.
  • Milani, K. 1975. “The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study.” Accounting Review 50 (2):274–84.
  • Miller, C. C., and L. B. Cardinal. 1994. “Strategic Planning and Firm Performance: A Synthesis of More than Two Decades of Research.” Academy of Management Journal 37 (6):1649–65. doi:10.5465/256804.
  • Miller, V. D., and F. M. Jablin. 1991. “Information Seeking during Organizational Entry: Influences, Tactics, and a Model of the Process.” Academy of Management Review 16 (1):92–120. doi:10.5465/amr.1991.4278997.
  • Mintzberg, H. 1994. “Rethinking Strategic Planning Part I: Pitfalls and Fallacies.” Long Range Planning 27 (3):12–21. doi:10.1016/0024-6301(94)90185-6.
  • Naranjo-Gil, D. 2004. “The Role of Sophisticated Accounting System in Strategy Management.” International Journal of Digital Accounting Research 4 (8):125–44.
  • Netemeyer, R. G., M. W. Johnston, and S. Burton. 1990. “Analysis of Role Conflict and Role Ambiguity in a Structural Equations Framework.” Journal of Applied Psychology 75 (2):148–57. doi:10.1037/0021-9010.75.2.148.
  • *Nguyen, T. T., L. Mia, and A. Huang. 2013. “Reward Systems, MAS Information and Managerial Performance: The Impact of Ownership Type.” Paper presented at Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe, Japan.
  • *Nguyen, T. T., L. Mia, L. Winata, and V. K. Chong. 2017. “Effect of Transformational-Leadership Style and Management Control System on Managerial Performance.” Journal of Business Research 70:202–13. doi:10.1016/j.jbusres.2016.08.018.
  • *O’Connor, N. G. 1995. “The Influence of Organizational Culture on the Usefulness of Budget Participation by Singaporean-Chinese Managers.” Accounting.” Organizations and Society 20 (5):383–403. doi:10.1016/0361-3682(94)00034-S.
  • Orwin, R. G. 1983. “A Fail-Safe N for Effect Size in Meta-Analysis.” Journal of Educational Statistics 8 (2):157–9. doi:10.3102/10769986008002157.
  • O’Shannassy, T. 2014. “Investigating the Role of Middle Managers in Strategy-Making Process: An Australian Mixed Method Study.” Journal of Management & Organization 20 (2):187–205. doi:10.1017/jmo.2014.29.
  • *Parker, R. J., and L. Kyj. 2006. “Vertical Information Sharing in the Budgeting Process.” Accounting, Organizations and Society 31 (1):27–45. doi:10.1016/j.aos.2004.07.005.
  • Poon, M., R. Pike, and D. Tjosvold. 2001. “Budget Participation, Goal Interdependence and Controversy: A Study of a Chinese Public Utility.” Management Accounting Research 12 (1):101–18. doi:10.1006/mare.2000.0146.
  • Powley, E. H., R. E. Fry, F. J. Barrett, and D. S. Bright. 2004. “Dialogic Democracy Meets Command and Control: Transformation through the Appreciative Inquiry Summit.” Academy of Management Perspectives 18 (3):67–80. doi:10.5465/ame.2004.14776170.
  • *Pumkaew, S., M. Phadoongsitthi, S. Saraphat, T. Sincharoonsak, M. Chuaychoo, and P. Penvutikul. 2018. “The Factors Affecting Financial Effectiveness of Managerial Accounting Information of Small and Medium Enterprises of Para Rubber Industry in Thailand.” Asian Administration & Management Review 1 (1):102–14.
  • Raelin, J. A. 2012. “Dialogue and Deliberation as Expressions of Democratic Leadership in Participatory Organizational Change.” Journal of Organizational Change Management 25 (1):7–23. doi:10.1108/09534811211199574.
  • *Rasit, Z. A., and C. R. Isa. 2014. “The Influence of Comprehensive Performance Measurement System (CPMS) towards Managers’ Role Ambiguity.” Procedia - Social and Behavioral Sciences 164:548–61. doi:10.1016/j.sbspro.2014.11.145.
  • Rich, L. R., J. A. LePine, and E. R. Crawford. 2010. “Job Engagement: Antecedents and Effects on Job Performance.” Academy of Management Journal 53 (3):617–35. doi:10.5465/amj.2010.51468988.
  • Riel, C. B. M., G. Berens, and M. Dijkstra. 2009. “Stimulating Strategically Aligned Behavior among Employees.” Journal of Management Studies 46 (7):1197–226. doi:10.1111/j.1467-6486.2009.00837.x.
  • Rizzo, J. R., R. J. House, and S. E. Lirtzman. 1970. “Role Conflict and Ambiguity in Complex Organizations.” Administrative Science Quarterly 15 (2):150–63. doi:10.2307/2391486.
  • *Rokhman, M. T. N., and N. W. Pribadi. 2018. “Job Relevant Information as a Moderator of the Relationship between Participation of Budget Development and the Performance of Regional Government Apparatus (an Empirical Study on the Regional Government of Malang Regency).” European Journal of Research and Reflection in Management Sciences 6 (3):41–52.
  • Rosen, C. C., L. S. Simon, R. S. Gajendran, R. E. Johnson, H. W. Lee, and S. H. J. Lin. 2019. “Boxed in by Your Inbox: Implications of Daily E-Mail Demands for managers' leadership behaviors.” The Journal of Applied Psychology 104 (1):19–33. doi:10.1037/apl0000343.
  • Rotter, J. B. 1966. “Generalized Expectancies for Internal versus External Control of Reinforcement.” Psychological Monographs: General and Applied 80 (1):1–28. doi:10.1037/h0092976.
  • *Salmon, S. 2013. “Role Ambiguity as a Mediator of the Effect of Integrative Management Information on Managerial Performance: An Empirical Study in Australia.” International Journal of Management 30 (1):175–92.
  • Sawyer, J. E. 1992. “Goal and Process Clarity: Specification of Multiple Constructs of Role Ambiguity and a Structural Model of Antecedents and Consequences.” Journal of Applied Psychology 77 (2):130–42. doi:10.1037/0021-9010.77.2.130.
  • Schmidt, F. L., and J. E. Hunter. 2014. Methods of Meta-Analysis: Correcting Error and Bias in Research Findings. Thousand Oaks, CA: Sage publications.
  • Shin, J., and K. L. Milkman. 2016. “How Backup Plans Can Harm Goal Pursuit: The Unexpected Downside of Being Prepared for Failure.” Organizational Behavior and Human Decision Processes 135:1–9. doi:10.1016/j.obhdp.2016.04.003.
  • *Sholihin, M. 2010. “Antecedents and Consequences of Fairness in Performance Evaluation Processes”. PhD diss., University of Bradford.
  • *Sholihin, M., R. Pike, and M. Mangena. 2010. “Reliance on Multiple Performance Measures and Manager Performance.” Journal of Applied Accounting Research 11 (1):24–42. doi:10.1108/09675421011050018.
  • Simons, R. 1994. “How New Top Managers Use Control Systems as Levers of Strategic Renewal.” Strategic Management Journal 15 (3):169–89. doi:10.1002/smj.4250150301.
  • Slaughter, J. E., and M. J. Zickar. 2006. “A New Look at the Role of Insiders in the Newcomer Socialization Process.” Group & Organization Management 31 (2):264–90. doi:10.1177/1059601104273065.
  • Smith, P. B., F. Trompenaars, and S. Dugan. 1995. “The Rotter Locus of Control Scale in 43 Countries: A Test of Cultural Relativity.” International Journal of Psychology 30 (3):377–400. doi:10.1080/00207599508246576.
  • *Soobaroyen, T., and B. Poorundersing. 2008. “The Effectiveness of Management Accounting Systems: Evidence from Functional Managers in a Developing Country.” Managerial Auditing Journal 23 (2):187–219. doi:10.1108/02686900810839866.
  • Spreitzer, G. M. 1995. “An Empirical Test of a Comprehensive Model of Intrapersonal Empowerment in the Workplace.” American Journal of Community Psychology 23 (5):601–29. doi:10.1007/BF02506984.
  • *Swieringa, R. J., and R. H. Moncur. 1972. “The Relationship between Managers' Budget-Oriented Behavior and Selected Attitude, Position, Size, and Performance Measures.” Journal of Accounting Research 10:194–209. doi:10.2307/2489874.
  • *Tarigan , J. Devie. 2015. “The Influence of Budgeting Participation on Managerial Performance in Service Companies: An Evidence from Indonesia.” Journal of Accounting and Finance 15 (8):95–105.
  • Tegarden, D., L. Tegarden, W. Smith, and S. Sheetz. 2016. “De-Fusing Organizational Power Using Anonymity and Cognitive Factions in a Participative Strategic Planning Setting.” Group Decision and Negotiation 25 (1):1–29. doi:10.1007/s10726-015-9430-1.
  • Trompenaars, A., and C. Hampden-Turner. 1998. Riding the Waves of Culture: Understanding Cultural Diversity in Global Business. Homewood, IL: McGraw-Hill.
  • *Tsui, J. S. 2001. “The Impact of Culture on the Relationship between Budgetary Participation, Management Accounting Systems, and Managerial Performance: An Analysis of Chinese and Western Managers.” The International Journal of Accounting 36 (2):125–46. doi:10.1016/S0020-7063(01)00101-7.
  • Tubre, T. C., and J. M. Collins. 2000. “Jackson and Schuler (1985) Revisited: A Meta-Analysis of the Relationships between Role Ambiguity, Role Conflict, and Job Performance.” Journal of Management 26 (1):155–69. doi:10.1177/014920630002600104.
  • Tuttle, B., and M. J. Ullrich. 2003. “The Effects of Incentive Structure and Goal Difficulty on Time Planning Decisions within a Balanced Scorecard Framework.” Advances in Accounting Behavioral Research 6:121–44. doi:10.1016/S1474-7979(03)06006-X.
  • Van Rensburg, M. J., A. Davis, and P. Venter. 2014. “Making Strategy Work: The Role of the Middle Manager.” Journal of Management & Organization 20 (2):165–86. doi:10.1017/jmo.2014.33.
  • Viswesvaran, C., and D. S. Ones. 1995. “Theory Testing: Combining Psychometric Meta‐Analysis and Structural Equations Modeling.” Personnel Psychology 48 (4):865–85. doi:10.1111/j.1744-6570.1995.tb01784.x.
  • Worley, C. G., S. A. Mohrman, and J. A. Nevitt. 2011. “Large Group Interventions: An Empirical Field Study of Their Composition, Process, and Outcomes.” The Journal of Applied Behavioral Science 47 (4):404–31. doi:10.1177/0021886311410837.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.