Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi

Journal title MECOSAN
Author/s manuela S. Macinati, Marco G. Rizzo, Gianluca D'Agostino
Publishing Year 2015 Issue 2014/92
Language Italian Pages 21 P. 55-75 File size 958 KB
DOI 10.3280/MESA2014-092004
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Budgeting is one of the most investigated topics in behavioral management accounting research. This paper, in the light of the expectancy theory tests a model of budgetary participation that encompasses the cognitive aspects of participative decision making. The model aims to verify if budgetary participation enhances budget quality which, in turn, leads to greater budget utility and managerial performance. Finally, the model investigates the mediating effects of budget quality and utility in the participation - performance link. Data were gathered with a questionnaire distributed to 54 clinical-managers of a public hospital. The data were analyzed with a structural equation modeling. The results indicated that participation enhances budget quality and that budget quality, in turn, has a positive effect on budget utility whilst budget quality does not have effect on performance. Hence, budget quality fully mediates the "participation → quality→ performance" link as well the "participation → quality→ utility" link

Keywords: Budget participation, budget quality, budget utility, performance

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manuela S. Macinati, Marco G. Rizzo, Gianluca D'Agostino, Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi in "MECOSAN" 92/2014, pp 55-75, DOI: 10.3280/MESA2014-092004