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Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing
Center for Commerce and Technology, Department of Accounting and Finance, D. Abbott Turner College of Business, Columbus State University, Columbus, GA, United States.
Accounting and Control, Department of Business Administration, Technology and Social Sciences, Luleå University of Technology, Luleå, Sweden.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2014 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 25, no 1, 5-32 p.Article in journal (Refereed) Published
Abstract [en]

This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study’s findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.

Place, publisher, year, edition, pages
2014. Vol. 25, no 1, 5-32 p.
Keyword [en]
Activity-based costing, Budgetary participation, Information technology, Managerial performance, Moderation effects, Slack
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-24062DOI: 10.1007/s00187-014-0191-9Scopus ID: 2-s2.0-84907557917OAI: oai:DiVA.org:miun-24062DiVA: diva2:777501
Note

Export Date: 7 January 2015

Available from: 2015-01-08 Created: 2015-01-07 Last updated: 2015-01-08Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
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Output format
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