The impact of market competition and budgetary participation on performance and job satisfaction: a research note

Vincent Chong, I.R.C. Eggleton, Michele Leong

Research output: Contribution to journalArticle

25 Citations (Scopus)

Abstract

This paper examines the impact of the intensity of market competition and budgetary participation on performance and job satisfaction. The responses of 77 senior managers, drawn from a cross-section of the Australian financial services sector, to a questionnaire survey were analysed using a multiple regression technique. The results of our global analysis, which was based on the composite score of budgetary participation as the independent variable, showed that the higher the intensity of market competition, the more positive is the relationship between budgetary participation and performance and job satisfaction. In addition, the results of our dimensional analysis, which was based on the involvement and influence dimensions of budgetary participation as the independent variables, revealed that it was the involvement dimension of budgetary participation, which was principally responsible for the results of our global analysis. More specifically, our results revealed that the higher the intensity of market competition, the more positive is the relationship between the involvement dimension of budgetary participation and performance and job satisfaction. Our results, however, suggested that the influence dimension of budgetary participation and the intensity of market competition do not interact to affect performance and job satisfaction.
Original languageEnglish
Pages (from-to)115-133
JournalThe British Accounting Review
Volume37
Issue number1
DOIs
Publication statusPublished - 2005

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