Clicca qui per scaricare

Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi
Titolo Rivista: MECOSAN 
Autori/Curatori: manuela S. Macinati, Marco G. Rizzo, Gianluca D'Agostino 
Anno di pubblicazione:  2014 Fascicolo: 92 Lingua: Italiano 
Numero pagine:  21 P. 55-75 Dimensione file:  958 KB
DOI:  10.3280/MESA2014-092004
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 

Il lavoro si inserisce nel filone di studi di behavioural accounting adottando i presupposti teorici provenienti dalla teoria aspettativa-valore. Nello specifico, la ricerca si propone di verificare l’influenza del coinvolgimento percepito nel processo di budget sull’accuratezza percepita delle informazioni di budget e sull’utilita delle stesse e come tali variabili, a loro volta, impattano sulla performance individuale. A tal fine sono stati studiati anche gli effetti di mediazione dell’accuratezza e dell’utilita delle informazioni di budget nel link "partecipazione ? performance". A tale scopo e stata condotta una ricerca empirica in un’azienda ospedaliera attraverso lo strumento del questionario. I dati per la verifica delle ipotesi di ricerca sono stati trattati mediante la tecnica PLS-PM. I risultati confermano un relazione positiva tra partecipazione e accuratezza delle informazioni di budget e tra accuratezza e performance nonche tra accuratezza e utilita delle informazioni di budget. L’accuratezza inoltre media completamente la reazione tra partecipazione e performance.

Keywords: Partecipazione, accuratezza delle informazioni, utilita del budget, performance.

  1. Comerford S., Abernethy M.A. (1999). Budgeting and the management of role conflict in hospitals. Behavioral. Research in Accounting, 11: 93-110.
  2. Abernethy M.A., Stoelwinder J.U. (1991). Budget use, task uncertainty, sys-tem goal orientation and subunit performance: a test of the “fit”hypothesis in not-for-profit hospitals. Accounting, Organizations and Society, 16: 105–20.
  3. Abernethy M.A, Vagnoni E. (2004). Power organization design and managerial behavior. Accounting Organizations and Society, 29: 207-225., 10.1016/s0361-3682(03)00049-7DOI: 10.1016/s0361-3682(03)00049-7
  4. Baron R.M., Kenny D.A. (1986). The moderatormediator variable distinction in social psychological research: conceptual, strategic and statistical considerations. Journal of Personality and Social Psychology, 51: 1173-1182., 10.1037/0022-3514.51.6.1173DOI: 10.1037/0022-3514.51.6.1173
  5. Bento A.M., White L.F. (2006). Budgeting, Performance Evaluation, and Compensation: A Performance Management Model. Advances in Management Accounting, 15:51-79., 10.1016/s1474-7871(06)15003-0DOI: 10.1016/s1474-7871(06)15003-0
  6. Boari G., Cantaluppi G. (2012). PLS Models. In: Kenett R., Salini S. Modern Analysis of Customer Surveys: With Applications using R. New York: John Wiley, pp. 309-332., 10.1002/9781119961154DOI: 10.1002/9781119961154
  7. Bonner S.E., Sprinkle G.B. (2002). The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting , Organizations and Society, 27(4-5): 303-345., 10.1016/s0361-3682(01)00052-6DOI: 10.1016/s0361-3682(01)00052-6
  8. Bontis N., Booker L., Serenko A. (2007). The mediating effect of organizational reputation on informacustomer loyalty and service recommendation in the banking industry. Management Decision, 45: 1426-1445., 10.1108/00251740710828681DOI: 10.1108/00251740710828681
  9. Brownell P. (1982). The role of accounting data in performance evaluation, budgetary participation and organizational effectiveness. Journal of Accounting Research. 20: 12-27., 10.2307/2490760DOI: 10.2307/2490760
  10. Brownell P., McInnes M. (1986). Budgetary participation, motivation, and managerial performance. The Accounting Review, 61 (October): 587-600.
  11. Cheng M.M., Luckett P., Mahama H. (2007). Effect of perceived conflict among multiple performance goals and goal difficulty on task performance. Accounting and Finance, 47: 221-247., 10.1111/j.1467-629x.2007.00215.xDOI: 10.1111/j.1467-629x.2007.00215.x
  12. Chenhall R.H., Brownell P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13: 225-233., 10.1016/0361-3682(88)90001-3DOI: 10.1016/0361-3682(88)90001-3
  13. Chin W.W., Newsted, P.R. (1999). Structural Equation Modeling Analysis with Small Samples Using Partial Least Squares. In: Rick Hoyle (ed.). Statistical Strategies for Small Sample Research. Thousand Oaks, CA: Sage Publications, pp. 307-341.
  14. Chong V.K, Johnson D.M. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research, 37: 3-19., 10.1080/00014788.2007.9730055DOI: 10.1080/00014788.2007.9730055
  15. Chong V.K, Chong K.M. (2002). Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach. Behavioral Research in Accounting, 14: 65-86., 10.2308/bria.2002.14.1.65DOI: 10.2308/bria.2002.14.1.65
  16. Covaleski M.A., Evans J.H., Luft J.L., Shields M.D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15: 3-49., 10.2308/jmar.2003.15.1.3DOI: 10.2308/jmar.2003.15.1.3
  17. Derfuss K. (2009). The relationship of budget participation and reliance on accounting performance measures with individual-level consequent variables: a meta-analysis. European Accounting Review, 18: 203-240., 10.1080/09638180802652371DOI: 10.1080/09638180802652371
  18. Doolin B. (2001). Doctors as managers. New Public Management in a New Zealand hospital. Public Management Review, 3: 231-54., 10.1080/14616670010029601.FerrisK.R.(1977).ATestoftheExpectancyTheoryofMotivationinanAccountingEnvironment.TheAccountingReview,52(3):605-615DOI: 10.1080/14616670010029601.FerrisK.R.(1977).ATestoftheExpectancyTheoryofMotivationinanAccountingEnvironment.TheAccountingReview,52(3):605-615
  19. Fisher R.A.(1946). Statistical Methods for Research Workers, Edinburgh, Oliver and Boyd.
  20. Govindarajan V., Gupta A.K. (1985). Linking control-systems to business unit strategy: impact on performance. Accounting Organizations and Society, 1(1): 51-66., 10.1007/978-1-4899-7138-8_29DOI: 10.1007/978-1-4899-7138-8_29
  21. Hall M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society, 33: 141-163., 10.1016/j.aos.2007.02.004DOI: 10.1016/j.aos.2007.02.004
  22. Hassel L.G., Cunningham G.M. (1993). Budget effectiveness in multinational companies: an empirical examination of environmental interaction on cognitive and affective effects of two dimensions of budgetary participation. Scandinavian Journal of Management, 9(4): 297-316., 10.1016/0956-5221(93)90026-oDOI: 10.1016/0956-5221(93)90026-o
  23. Hassel L.G., Cunningham G.M. (1996). Budget effectiveness in multinational corporations: an empirical test of the use of budget controls moderated by two dimensions of budget participation under high and low environmental dynamism. Management International Review, 36(3): 245-266.
  24. Hood C. (1995). The New Public Management in the 1980s: Variation on a Theme. Accounting Organization and Society, 20(2-3): 93-109., 10.1016/0361-3682(93)e0001-wDOI: 10.1016/0361-3682(93)e0001-w
  25. Hopwood A.G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research, 10: 156-182., 10.2307/2489870DOI: 10.2307/2489870
  26. Kaiser H.F. (1958). The varimax criterion for analytic rotation in factor analysis, Psychometrika, 23: 187-2002., 10.1007/bf02289233DOI: 10.1007/bf02289233
  27. Kaiser H.F. (1970). A Second Generation Little Jiffy, Psychometrika, 35: 401-415.
  28. Kenis I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54: 07-721.
  29. Kominis G., Emmanuel C.E. (2007). The expectancy-valence theory revisited: Developing an extended model of managerial motivation. Management Accounting Research, 18(1): 49-75., 10.1016/j.mar.2006.10.002DOI: 10.1016/j.mar.2006.10.002
  30. Kreitner R., Kinicki A. (2008). Comportamento organizzativo. Dalla teoria all’esperienza. Milano: Apogeo.
  31. Kren L. (1992). Budgetary participation and managerial performance: the impact of informacustomer tion and environmental volatility. The Accounting Review, 67: 511-26.
  32. Lau C.M., Buckland, C. (2001). Budgeting-role of trust and participation: a research note. Abacus, 37(3): 369-388., 10.1111/1467-6281.00092DOI: 10.1111/1467-6281.00092
  33. Lau C.M., Wong K.M., Eggleton R.C. (2008). Fairness of performance evaluation procedures and job Satisfaction: the role of outcome-based and non-outcome based Effects. Accounting and Business Research, 38(2): 121-135., 10.1080/00014788.2008.9663325DOI: 10.1080/00014788.2008.9663325
  34. Leach-Lopez M.A., Stammerjohan W.W., McNair F.M. (2007). Differences in the role of job relevant
  35. information in the budget participation-performance relationship among US and Mexican managers: A question of culture or communication. Journal of Management Accounting Research, 19(1): 105-136., 10.2308/jmar.2007.19.1.105DOI: 10.2308/jmar.2007.19.1.105
  36. Locke E.A., Schweiger, D.M. (1979). Participation in decision-making: One more look. In: Staw, B.M. (Ed). New directions in organizational behavior. Greenwich: Conn., JAI press.
  37. Locke E.A. Latham G.P., Erez M. (1988). The Determinants of Goal Commitment. Academy of Management Review, 13(1): 23-39., 10.5465/amr.1988.4306771DOI: 10.5465/amr.1988.4306771
  38. Locke E.A., Latham G.P. (1990). A theory of goal setting and task motivation, Englewood Cliffs, NJ: Prentice-Hall.
  39. Lukka K. (1988). Budgetary biasing in organisations: theoretical framework and empirical evidence. Accounting. Organizations and Society, 13(3): 281-301., 10.1016/0361-3682(88)90005-0DOI: 10.1016/0361-3682(88)90005-0
  40. Macinati M.S., Rizzo M.G., Ippolito B. (2011). Partecipazione, commitment e informazioni di budget. I risultati di una ricerca empirica, Mecosan, 82.
  41. Macinati M.S. (2012). Behavioural Management Accounting. Milano: FrancoAngeli.
  42. MacKinnon D.P., Chondra M., Lockwood J.M., Hoffman, West S.G., Sheets V. (2002). A Comparison of Methods to Test Mediation and Other Intervening Variable Effects. Psychological Methods, 7(1): 83-104., 10.1037/1082-989x.7.1.83DOI: 10.1037/1082-989x.7.1.83
  43. Magner N., Welker R.B., Campbell T.L. (1996). Testing a model of cognitive budgetary participation process in a latent variable structural equations format. Accounting and Business Research, 27(1): 41-50., 10.1080/00014788.1996.9729530DOI: 10.1080/00014788.1996.9729530
  44. Mahoney T., Jerdee T.H., Carroll S.J. (1963). Development of Managerial Performance: A Research Approach. Cincinnati: South-Western Publishing Company.
  45. Marginson D.E.W., Ogden S. (2005). Coping with role ambiguity through the budget: the positive effects of budgetary targets on managers’ budgeting behaviours. Accounting, Organizations and Society, 30(5): 435-456., 10.1016/j.aos.2004.05.004DOI: 10.1016/j.aos.2004.05.004
  46. Merchant K.A. (1981). The design of the corporate budgeting system: influences on managerial behavior and performance. The Accounting Review, 56(4): 813-29.
  47. Merchant K.A., Van der Stede W.A. (2012). Management Control Systems: Performance Measurement, Evaluation and Incentives (3rd ed). Essex: Pearson education.
  48. Mia L. (1988). Managerial attitude motivation and the effectiveness of budget participation. Accounting Organizations and Society, 13(5): 465-75., 10.1016/0361-3682(88)90017-7DOI: 10.1016/0361-3682(88)90017-7
  49. Mia L. (1989). The impact of participation in budgeting and job difficulty on managerial performance and work motivation: a research note. Accounting, Organizations and Society, 14(4): 347-57., 10.1016/0361-3682(89)90005-6DOI: 10.1016/0361-3682(89)90005-6
  50. Milani K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2): 274-84.
  51. Miller K.I., Monge P.R. (1986). Participation, satisfaction and productivity. Academy of Management Journal, 29(4): 727-753., 10.2307/255942DOI: 10.2307/255942
  52. Murray D. (1990). The performance effects of participative budgeting: an integration of intervening and moderating variables. Behavioral Research in Accounting, 2: 104-123.
  53. Nouri H., Parker R.J. (1996), The effect of organizational commitment on the relation between budgetary participation and budgetary slack. Behavioral Research in Accounting, 8: 74-90.
  54. Nouri H., Parker R.J. (1998). The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. Accounting, Organizations and Society, 23(5-6): 467-83., 10.1016/s0361-3682(97)00036-6DOI: 10.1016/s0361-3682(97)00036-6
  55. Nunnally J.C (1967), Psychometric theory. New York: McGraw-Hill.
  56. Oppenheim A.N. (1992). Questionnaire design interviewing and attitude measurement. London: Pinter Publishers.
  57. Otley D.T. (1999). Performance management: a framework for management control systems research. Qualitative Research in Accounting and Management, 10(4): 363-382. DOI10.1006/mare.1999.0115.
  58. Podsakoff P.M. (1986). Self-reports in organizational research: Problems and prospects. Journal of Management, 12(4): 531-544., 10.1177/014920638601200408DOI: 10.1177/014920638601200408
  59. Renn R.W. (1998). Participations effect on task performance: mediating roles of goal acceptance and procedural justice. Journal of Business Research, 41(2): 115-25., 10.1016/s0148-2963(97)00020-9DOI: 10.1016/s0148-2963(97)00020-9
  60. Rizzo M.G. (2014a). La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di un caso studio. Management Control, 1: 9-33. DOI 10.3280/MACO2014-001002.
  61. Rizzo M.G. (2014b). Equita distributiva, budget goal commitment e performance. I risultati di una ricerca in un’azienda sanitaria. Politiche Sanitarie, 175 61-76. 10.1706/1567.17053.
  62. Shields J.F., Young S.M. (1993). Antecedents and consequences of participative budgeting: Evidence on the effects of asymmetrical information. Journal of Management Accounting Research, 5: 265-80.
  63. Shields J.F., Shields M.D. (1998). Antecedents of budgetary participation. Accounting, Organizations and Society 23(1): 49-76., 10.1016/s0361-3682(97)00014-7.DOI: 10.1016/s0361-3682(97)00014-7.
  64. Sholihin M., Pike R. (2009). Fairness in performance evaluation and its behavioral consequences. Accounting and Business Research, 39(4): 397-413., 10.1080/00014788.2009.9663374DOI: 10.1080/00014788.2009.9663374
  65. Sholihin M., Pike R., Mangena M., Li J. (2011). Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organization. The British Accounting Review 43(2): 135-146., 10.1016/ 10.1016/
  66. Swieringa R.J. Moncur R.H. (1972), The relationship between managers budget related behavior and selected attitude position size and performance measures. Journal of Accounting Review, 10: 194., 10.2307/2489874DOI: 10.2307/2489874
  67. Vroom V.H. (1964). Work and motivation. San Francisco, CA: Jossey-Bass.
  68. Vroom V.H., Jago A.G. (1988). Managing participation: A critical dimension of leadership. Journal of Management Development, 7(5): 32-42., 10.1108/eb051689DOI: 10.1108/eb051689
  69. Yammarino F.J., Skinner S.J., Childers T.L. (1991). Understanding mail survey response behavior. Public Opinion Quarterly, 5(4): 613-39., 10.1086/269284DOI: 10.1086/269284

manuela S. Macinati, Marco G. Rizzo, Gianluca D'Agostino, in "MECOSAN" 92/2014, pp. 55-75, DOI:10.3280/MESA2014-092004


FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche