TY - CHAP
T1 - The Importance of Procedural Fairness in Budgeting
AU - Lau, Chong M.
AU - Tan, Sharon L C
PY - 2005
Y1 - 2005
N2 - The importance of organizational commitment in enhancing management accounting systems effectiveness has received increased attention in recent years. Surprisingly, no research has investigated whether budgetary participation, by itself, affects organizational commitment, and the process by which this occurs. Procedural justice literature suggests that participation may affect procedural fairness which, in turn, may affect job satisfaction and organizational commitment. This study therefore proposes that budgetary participation affects job satisfaction indirectly through procedural fairness. It also proposes that the effects of participation on organizational commitment are indirect through procedural fairness and job satisfaction. The results provide support for these propositions.
AB - The importance of organizational commitment in enhancing management accounting systems effectiveness has received increased attention in recent years. Surprisingly, no research has investigated whether budgetary participation, by itself, affects organizational commitment, and the process by which this occurs. Procedural justice literature suggests that participation may affect procedural fairness which, in turn, may affect job satisfaction and organizational commitment. This study therefore proposes that budgetary participation affects job satisfaction indirectly through procedural fairness. It also proposes that the effects of participation on organizational commitment are indirect through procedural fairness and job satisfaction. The results provide support for these propositions.
UR - http://www.scopus.com/inward/record.url?scp=33645849833&partnerID=8YFLogxK
U2 - 10.1016/S0882-6110(05)21014-3
DO - 10.1016/S0882-6110(05)21014-3
M3 - Chapter
SN - 0762312033
SN - 9780762312030
VL - 21
T3 - Advances in Accounting
SP - 333
EP - 356
BT - Advances in Accounting
ER -