The effects of procedural justice and evaluative styles on the relationship between budgetary participation and performance

Chong M. Lau, Edmond W. Lim

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

30 Citations (Scopus)

Abstract

Prior studies suggest that budgetary participation is important to those subordinates who are evaluated by a high budget emphasis evaluative style. It enables them to influence their budget targets. This study, however, proposes that budgetary participation is needed only if subordinates perceive their organizations' performance evaluation and reward allocation systems as unfair. In such situations, budgetary participation may be useful for communicating grievances and for rectifying unfairness. This suggests that budgetary participation may be more effective in enhancing managerial performance when procedural justice is low than when it is high. These expectations are supported by the results of the study.

Original languageEnglish
Title of host publicationAdvances in Accounting
Pages139-160
Number of pages22
Volume19
DOIs
Publication statusPublished - 2002

Publication series

NameAdvances in Accounting
Volume19
ISSN (Print)0882-6110

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