Testing a model of the motivational role of budgetary participation on job performance: a goal setting theory analysis

Vincent Chong, S.L. Tak-Wing

Research output: Contribution to journalArticle

10 Citations (Scopus)

Abstract

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that budgetary participation affects job performance via two intervening variables, namely budget goal difficulty and budget goal commitment. The results show that budgetary participation enhances job performance directly and indirectly via budget goal difficulty and budget goal commitment.
Original languageEnglish
Pages (from-to)1-17
JournalAsian Review of Accounting
Volume11
Issue number1
Publication statusPublished - 2003

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