To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting

Suzanne Byrne and Fiona Damon

The British Accounting Review, 2008, vol. 40, issue 3, 207-227

Abstract: Under what circumstances does giving a voice and explanation to a manager in a budget allocation setting improve their performance? The research into whether or not managers should participate or have a voice in setting their budget allocation show conflicting results on performance. This seems largely as a result of the variables being measured in importantly different ways. Whether or not the voice influences the final budget allocation and whether the budget is perceived as unfair, unfavourable or unattainable needs to be clearly articulated in the research design.

Keywords: Participative budgeting; Explanation; Voice; Organisational justice; Fairness (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:40:y:2008:i:3:p:207-227

DOI: 10.1016/j.bar.2008.04.001

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