Abstract
This study investigates the intervening effects of budgetary participation and job-relevant information on the relationship between budget emphasis and job satisfaction. It proposes that budgetary participation and job-relevant information are endogenous to budget emphasis. Using the path analytical technique and based on a sample of 152 senior managers, the study found that budget emphasis has an insignificant direct effect on job satisfaction, but a strong indirect effect through job-relevant information and budgetary participation. The results also indicate that job-relevant information has an intervening effect on the relationship between participation and job satisfaction.
| Original language | English |
|---|---|
| Pages (from-to) | 17-34 |
| Number of pages | 18 |
| Journal | Review of Quantitative Finance and Accounting |
| Volume | 21 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - Jul 2003 |
Keywords
- Budget emphasis
- Budgetary participation
- Job satisfaction
- Job-relevant information
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