Budgetary participation, environmental uncertainty, and performance: A cross-sectional study in the United-States of America

Participación presupuestaria, incertidumbre medioambiental y rendimiento: Un estudio transversal en Estados Unidos

Cédric Ghislain Kaboré and Rimvie Enoc Kaboré
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Cédric Ghislain Kaboré: CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Rimvie Enoc Kaboré: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique, LEDi - Laboratoire d'Economie de Dijon [Dijon] - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: This study analyzes the relationships between budget participation, environmental uncertainty, and performance in the hotel industry in the US. Drawing on contingency theory, it analyzes the responses from 204 hotel managers using structural equation modeling. The results provide three major contributions. First, the relationship between budget participation and performance is positive and significant. Second, in a high-uncertainty context, budget participation is associated with better manager performance. Finally, the results highlight the importance of budget participation in managing uncertainties and improving performance in the hotel industry.

Keywords: Industrie hôtelière; Performance; Incertitude environnementale; Participation budgétaire (search for similar items in EconPapers)
Date: 2024-11-18
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Published in Revue management & avenir, 2024, n° 143 (5), pp.57-75. ⟨10.3917/mav.143.0057⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05360390

DOI: 10.3917/mav.143.0057

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