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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
Columbus State University.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0001-9748-1127
Mittuniversitetet, Centrum för forskning om ekonomiska relationer.
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]
Business / Economics - Business studies
Keyword [sv]
Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
URN: urn:nbn:se:ltu:diva-15799DOI: 10.1007/s00187-014-0191-9Local ID: f5a896fa-d917-404c-81c4-0ece23f6636eOAI: oai:DiVA.org:ltu-15799DiVA: diva2:988774
Note
Validerad; 2014; 20140822 (andersn)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved

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