The Effects of Participation and Job-Relevant Information on the Relationship between Evaluative Style and Job Satisfaction

Chong M Lau and Sharon L C Tan

Review of Quantitative Finance and Accounting, 2003, vol. 21, issue 1, 17-34

Abstract: This study investigates the intervening effects of budgetary participation and job-relevant information on the relationship between budget emphasis and job satisfaction. It proposes that budgetary participation and job-relevant information are endogenous to budget emphasis. Using the path analytical technique and based on a sample of 152 senior managers, the study found that budget emphasis has an insignificant direct effect on job satisfaction, but a strong indirect effect through job-relevant information and budgetary participation. The results also indicate that job-relevant information has an intervening effect on the relationship between participation and job satisfaction. Copyright 2003 by Kluwer Academic Publishers

Date: 2003
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