کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878937 911153 2006 19 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Vertical information sharing in the budgeting process
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Vertical information sharing in the budgeting process
چکیده انگلیسی

This study develops a model of vertical information sharing between superior and subordinate in the budgeting process. Upward information sharing involves the revelation of private information by subordinate to superior. Its proposed antecedents are budget participation and organizational commitment while job performance is a proposed outcome. Downward information exchanges from superior to subordinate are also examined by including role ambiguity in the model. Survey results suggest that vertical information sharing is an important intervening variable in understanding the performance effects of budget participation and organizational commitment.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 31, Issue 1, January 2006, Pages 27–45
نویسندگان
, ,