1,149
Views
0
CrossRef citations to date
0
Altmetric
Special Issue for the 2019 Korean Accounting Association and Asian Accounting Associations Joint Annual Conference

Bottom-up (top-down) rolling budgeting and job autonomy: consequences for the role of role overload and managerial performance

& ORCID Icon

References

  • Aiken, L. S., and S. G. West. 1991. Multiple Regression: Testing and Interpreting Interactions. Newbury Park, CA: sage.
  • Anthony, R. N., and V. Govindarajan. 2007. Management Control Systems. New York, NY: Irwin.
  • Baron, R. M., and D. A. Kenny. 1986. “The Moderator–mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations.” Journal of Personality and Social Psychology 51 (6): 1173–1182. doi:10.1037/0022-3514.51.6.1173.
  • Beehr, T. A., J. T. Walsh, and T. D. Taber. 1976. “Relationship of Stress to Individually and Organizationally Valued States: Higher Order Needs as a Moderator.” Journal of Applied Psychology 61 (1): 41–47. doi:10.1037/0021-9010.61.1.41.
  • Bergstrand, J. 2009. Accounting for Management Control. Lund, Sweden: Studentlittaretur AB.
  • Bhimani, A., P. Sivabalan, and K. Soonawalla. 2018. “A Study of the Linkages between Rolling Budget Forms, Uncertainty and Strategy.” The British Accounting Review 50 (3): 306–323. doi:10.1016/j.bar.2017.11.002.
  • Bommer, W. H., J. L. Johnson, G. A. Rich, P. M. Podsakoff, and S. B. MacKenzie. 1995. “On the Interchangeability of Objective and Subjective Measures of Employee Performance: A Meta‐analysis.” Personnel Psychology 48 (3): 587–605. doi:10.1111/j.1744-6570.1995.tb01772.x.
  • Brownell, P. 1982. “A Field Study Examination of Budgetary Participation and Locus of Control.” The Accounting Review 57 (4): 766–777.
  • Brownell, P. 1995. Research Methods in Management Accounting. Melbourne, Coopers and Lybrand and Accounting Association of Australia and New Zealand.
  • Brownell, P., and M. McInnes. 1986. “Budgetary Participation, Motivation, and Managerial Performance.” The Accounting Review 61 (4): 587–600.
  • Burkert, M., F. M. Fischer, and U. Schäffer. 2011. “Application of the Controllability Principle and Managerial Performance: The Role of Role Perceptions.” Management Accounting Research 22 (3): 143–159. doi:10.1016/j.mar.2011.03.002.
  • 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.
  • Churchill, N. C. 1984. “Budget -planning Vs Control.” Harvard Business Review 62 (4): 150–157.
  • Covaleski, M. A., M. W. Dirsmith, and J. M. Weiss. 2013. “The Social Construction, Challenge and Transformation of a Budgetary Regime: The Endogenization of Welfare Regulation by Institutional Entrepreneurs.” Accounting, Organizations and Society 38 (5): 333–364. doi:10.1016/j.aos.2013.08.002.
  • Curran, T. M., and D. J. Prottas. 2017. “Role Stressors, Engagement and Work Behaviours: A Study of Higher Education Professional Staff.” Journal of Higher Education Policy and Management 39 (6): 642–657. doi:10.1080/1360080X.2017.1377964.
  • De Lange, A. H., T. W. Taris, M. A. Kompier, I. L. Houtman, and P. M. Bongers. 2003. “The Very Best of the Millennium: Longitudinal Research and the Demand-control-(support) Model.” Journal of Occupational Health Psychology 8 (4): 282–305. doi:10.1037/1076-8998.8.4.282.
  • Dunk, A. S. 1993. “The Effects of Job-related Tension on Managerial Performance in Participative Budgetary Settings.” Accounting, Organizations and Society 18 (7–8): 575–585. doi:10.1016/0361-3682(93)90043-6.
  • Ekholm, B., and J. Wallin. 2000. “Is the Annual Budget Really Dead?” The European Accounting Review 9 (4): 519–539. doi:10.1080/09638180020024007.
  • Fauré, B., and L. Rouleau. 2011. “The Strategic Competence of Accountants and Middle Managers in Budget Making.” Accounting, Organizations and Society 36 (3): 167–182. doi:10.1016/j.aos.2011.04.001.
  • Ferris, K. R. 1977. “Perceived Uncertainty and Job Satisfaction in the Accounting Environment.” Accounting, Organizations and Society 2 (1): 23–28. doi:10.1016/0361-3682(77)90004-6.
  • Furnham, A., and P. Stringfield. 1994. “Congruence of Self and Subordinate Ratings of Managerial Practices as a Correlate of Supervisor Evaluation.” Journal of Occupational and Organizational Psychology 67 (1): 57–67. doi:10.1111/j.2044-8325.1994.tb00549.x.
  • 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): 227–271.
  • Gordon, L. A., and V. K. Narayanan. 1984. “Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation.” Accounting, Organizations and Society 9 (1): 33–47. doi:10.1016/0361-3682(84)90028-X.
  • Hackman, J. R., and G. R. Oldham. 1980. Working design. Massachusetts: Adison Wesley. 90.
  • Haka, S., and R. Krishnan. 2005. “Budget Type and Performance—the Moderating Effect of Uncertainty.” Australian Accounting Review 15 (35): 3–13. doi:10.1111/j.1835-2561.2005.tb00247.x.
  • 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): 141–163. doi:10.1016/j.aos.2007.02.004.
  • Hansen, S. C., D. T. Otley, and W. A. Van der Stede. 2003. “Practice Developments in Budgeting: An Overview and Research Perspective.” Journal of Management Accounting Research 15 (1): 95–116. doi:10.2308/jmar.2003.15.1.95.
  • Häusser, J. A., A. Mojzisch, M. Niesel, and S. Schulz-Hardt. 2010. “Ten Years On: A Review of Recent Research on the Job Demand–Control (-support) Model and Psychological Well-being.” Work and Stress 24 (1): 1–35. doi:10.1080/02678371003683747.
  • Heinle, M. S., N. Ross, and R. E. Saouma. 2013. “A Theory of Participative Budgeting.” The Accounting Review 89 (3): 1025–1050. doi:10.2308/accr-50686.
  • Heneman, H. G. 1974. “Comparisons of Self-and Superior Ratings of Managerial Performance.” Journal of Applied Psychology 59 (5): 638. doi:10.1037/h0037341.
  • Hong, T., P. Pinson, S. Fan, H. Zareipour, A. Troccoli, and R. J. Hyndman. 2016. “Probabilistic Energy Forecasting: Global Energy Forecasting Competition 2014 and Beyond.” International Journal of Forecasting 32 (3): 896–913. doi:10.1016/j.ijforecast.2016.02.001.
  • Hope, J., and R. Fraser. 2003. Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap. Boston, Mass: Harvard Business School Press.
  • Jex, S. M. 1998. Stress and Job Performance: Theory. Research, and Implications for Managerial Practice, Thousand Oaks. London: Sage.
  • Jex, S. M., P. D. Bliese, S. Buzzell, and J. Primeau. 2001. “The Impact of Self-efficacy on Stressor–strain Relations: Coping Style as an Explanatory Mechanism.” Journal of Applied Psychology 86 (3): 401–409. doi:10.1037/0021-9010.86.3.401.
  • Kahn, R. L., and P. Byosiere. 1992. “Stress in Organizations.” In M. D. Dunnette & L. M. Hough (Eds.), Handbook of Industrial and Organizational Psychology (Vol. 3, pp.571-650). Palo Alto, CA: Consulting Psychologists Press.
  • Kahn, R. L., D. M. Wolfe, R. P. Quinn, J. D. Snoek, and R. A. Rosenthal. 1964. Organizational Stress: Studies in Role Conflict and Ambiguity. New York: Wiley.
  • Karasek, R. A., Jr. 1979. “Job Demands, Job Decision Latitude, and Mental Strain: Implications for Job Redesign.” Administrative Science Quarterly 24 (2): 285–308. doi:10.2307/2392498.
  • Karatepe, O. M. 2013. “The Effects of Work Overload and Work-family Conflict on Job Embeddedness and Job Performance.” International Journal of Contemporary Hospitality Management 25 (4): 614–634. doi:10.1108/09596111311322952.
  • Kramer, S., and F. Hartmann. 2014. “How Top‐down and Bottom‐up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange.” Abacus 50 (3): 314–340. doi:10.1111/abac.12032.
  • Kren, L. 1992. “Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility.” The Accounting Review 67(3): 511–526.
  • Lau, C. M., L. C. Low, and I. R. Eggleton. 1995. “The Impact of Reliance on Accounting Performance Measures on Job-related Tension and Managerial Performance: Additional Evidence.” Accounting, Organizations and Society 20 (5): 359–381. doi:10.1016/0361-3682(94)00031-P.
  • Lazarus, R. S., and S. Folkman. 1984. Stress, Appraisal, and Coping. New York: Springer.
  • 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): 764–775. doi:10.5465/amj.2005.18803921.
  • Libby, T., and R. M. Lindsay. 2010. “Beyond Budgeting or Budgeting Reconsidered? A Survey of North-American Budgeting Practice.” Management Accounting Research 21 (1): 56–75. doi:10.1016/j.mar.2009.10.003.
  • Lindell, M. K., and D. J. Whitney. 2001. “Accounting for Common Method Variance in Cross-sectional Research Designs.” Journal of Applied Psychology 86 (1): 114.
  • Mahoney, T., T. Jerdee, and S. Carroll. 1963. Development of Managerial Performance: A Research Approach. Cincinnati, OH: South-Western.
  • Marginson, D., and S. Ogden. 2005. “Coping with Ambiguity through the Budget: The Positive Effects of Budgetary Targets on Managers’ Budgeting Behaviours.” Accounting, Organizations and Society 30 (5): 435–456. doi:10.1016/j.aos.2004.05.004.
  • Muller, D., V. Y. Yzerbyt, and C. M. Judd. 2008. “Adjusting for a Mediator in Models with Two Crossed Treatment Variables.” Organizational Research Methods 11 (2): 224–240. doi:10.1177/1094428106296639.
  • Ohly, S., and C. Fritz. 2010. “Work Characteristics, Challenge Appraisal, Creativity, and Proactive Behavior: A Multi‐level Study.” Journal of Organizational Behavior 31 (4): 543–565. doi:10.1002/job.633.
  • Otley, D., and R. M. Pollanen. 2000. “Budgetary Criteria in Performance Evaluation: A Critical Appraisal Using New Evidence.” Accounting, Organizations and Society 25 (4–5): 483–496. doi:10.1016/S0361-3682(98)00031-2.
  • 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.
  • Podsakoff, P. M., S. B. MacKenzie, J. Y. Lee, and N. P. Podsakoff. 2003. “Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies.” Journal of Applied Psychology 88 (5): 879. doi:10.1037/0021-9010.88.5.879.
  • Shields, J. F., and M. D. Shields. 1998. “Antecedents of Participative Budgeting.” Accounting, Organizations and Society 23 (1): 49–76. doi:10.1016/S0361-3682(97)00014-7.
  • Sivabalan, P., P. Booth, T. Malmi, and D. A. Brown. 2009. “An Exploratory Study of Operational Reasons to Budget.” Accounting and Finance 49 (4): 849–871.
  • Spector, P. E. 1998. A Control Theory of the Job Stress Process. In C. L. Cooper (Ed.), Theories of Organizational Stress (pp. 153–169). Oxford: Oxford University Press.
  • Spreitzer, G. M. 1995. “Psychological Empowerment in the Workplace: Dimensions, Measurement, and Validation.” Academy of Management Journal 38 (5): 1442–1465.
  • Vroom, V. H. 1964. Work and Motivation. Wiley, New York.
  • Wentzel, K. 2002. “The Influence of Fairness Perceptions and Goal Commitment on Managers’ Performance in a Budget Setting.” Behavioral Research in Accounting 14 (1): 247–271. doi:10.2308/bria.2002.14.1.247.
  • Westman, M., and D. Eden. 1991. “Implicit Stress Theory: The Spurious Effects of Stress on Performance Ratings.” Journal of Social Behavior and Personality 6 (7): 127.
  • Withey, M., R. L. Daft, and W. H. Cooper. 1983. “Measures of Perrow’s Work Unit Technology: An Empirical Assessment and a New Scale.” Academy of Management Journal 26 (1): 45–63.

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.