کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10489468 | 937763 | 2005 | 19 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The impact of market competition and budgetary participation on performance and job satisfaction: a research note
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
This paper examines the impact of the intensity of market competition and budgetary participation on performance and job satisfaction. The responses of 77 senior managers, drawn from a cross-section of the Australian financial services sector, to a questionnaire survey were analysed using a multiple regression technique. The results of our global analysis, which was based on the composite score of budgetary participation as the independent variable, showed that the higher the intensity of market competition, the more positive is the relationship between budgetary participation and performance and job satisfaction. In addition, the results of our dimensional analysis, which was based on the involvement and influence dimensions of budgetary participation as the independent variables, revealed that it was the involvement dimension of budgetary participation, which was principally responsible for the results of our global analysis. More specifically, our results revealed that the higher the intensity of market competition, the more positive is the relationship between the involvement dimension of budgetary participation and performance and job satisfaction. Our results, however, suggested that the influence dimension of budgetary participation and the intensity of market competition do not interact to affect performance and job satisfaction.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The British Accounting Review - Volume 37, Issue 1, March 2005, Pages 115-133
Journal: The British Accounting Review - Volume 37, Issue 1, March 2005, Pages 115-133
نویسندگان
Vincent K. Chong, Ian R.C. Eggleton, Michele K.C. Leong,