The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes

This study uses Hofstede's cultural dimensions of power distance and individualism (Hofstede, G. H., Culture's Consequences: International Differences in Work-Related Values, 1980) to examine the cross-cultural or cross-national generalizability of participation's effect on the relation between budget emphasis in superior evaluate style and subordinates' job related attitudes. It is hypothesized that participation's effect will be the same in low power distance/high individualism and high power distance/low individualism cultures. The hypotheses are tested with respondent samples from Australia and Singapore as proxy nations. The results lend support to the hypotheses and carry implications for the cross-national transferability of the design characteristics of management accounting systems.