The impact of managerial accounting and control systems on employee participation programmes: an integrated causal model and path analysis

J Lord

South African Journal of Accounting Research, 1997, vol. 11, issue 2, 21-49

Abstract: Empirical support for the causal direction of inter-relationships between employee participation, attitudes and performance was sought on a profitable South African mine. Of particular interest were the roles played by various elements of the Firm’s managerial accounting and control system in the effectiveness of the participation schemes.A path model of employee participation was developed, tested longitudinally, and found to possess considerable explanatory power. Arising from the empirical analysis of the data, a revised path model of employee participation was then developed. This amended model is presented and briefly discussed.

Date: 1997
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DOI: 10.1080/10291954.1997.11435072

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