Melek EKER

The impact of budget participation on managerial performance via organizational commitment: A study on the top 500 firms in Turkey

Bu çalışmada örgütsel bağlılık aracılığıyla bütçe katılımının yönetsel performansı nasıl etkilediği incelenmektedir. Bu ilişkiyi test etmek için veriler, 2006 yılında Türkiye'de ilk beşyüz büyük işletme içerisinde yer alan 150 firmanın muhasebe-fınansman yöneticilerinden, anket formu kullanılarak elde edilmiştir. Verilerin analizinde tanımlayıcı istatistik (ortalama ve standart sapma), korelasyon analizi, faktör analizi, regresyon analizi ve t-test analizi kullanılmıştır. Çalışmanın sonuçları, yüksek performanslı orta kademe yöneticilerin düşük performanslı yöneticilerden daha katılımcı ve daha yüksek örgütsel bağlılık duygusuna sahip oldukları Önermesiyle tutarlıdır. Bununla birlikte, çalışma yönetsel performans üzerine bütçe katılımı ve örgütsel bağlılık arasında önerildiği gibi önemli bir etkileşim olduğunu ortaya koymaktadır.

Örgütsel bağlılık yoluyla bütçe katılımının yönetsel performans üzerine etkisi: Türkiye'de ilk 500 büyük işletme üzerine bir çalışma

In this paper we try to examine how budget participation via organizational commitment can affect managerial performance in business. To test this association, the data is obtained via survey from 150 managers working in accounting and finance sub-departments among the top 500 businesses in Turkey in 2006. In the analysis of data, descriptive statistics (mean and standard deviation), correlation analysis, factor analysis, multiple regression analysis and t-test analysis were used. The results of survey are consistent with the proposition that subordinates with high performance are more participative and have higher organizational commitment feelings than subordinates with low performance. However, our study revealed that there is significant interaction between budget participation and organizational commitment on managerial performance as proposed.

PDF

___

BECKER, S. W./GREN, D. (1962), "Budgeting and Employee Behavior," Journal of Business, 35: 352-402.
BRIEF, Arthur P./ALDAG, Ramon J. (1980), "Antecedents of Organizational Commitment Among Hospital Nurses," Sociology of Work and Occupations, 111: 210-221.
BROWNELL, Peter (1981), "Participation in Budgeting, Locus of Control and Organizational Effectiveness," The Accounting Review, 56: 844-860.
BROWNELL, Peter (1982), "A Field Study Examination of Budgetary Participation and Locus of Control," The Accounting Review, 57: 766-777.
BROWNELL, Peter (1982), "Participation in The Budgeting Process: When It Works and When It Doesn't," Journal of Accounting Literature, 1: 124-153.
BROWNELL, Peter (1982), "The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness," Journal of Accounting Research, 20/1:12-27.
BROWNELL, Peter/ Dunk, A. (1991), "Task Uncertainty and Its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation," Accounting, Organizations and Society, 16: 693-703.
BROWNELL, Peter/HIRST, Mark (1986), "Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of A Three-Way Interaction," Journal Of Accounting Research, 24: 241-249.
BROWNELL, Peter/MCINNES, Morris (1986), "Budgetary Participation, Motivation, and Managerial Performance," The Accounting Review, 52/4:587-603.
BRYAN, J./LOCKE, E. A, (1967), "Goal Setting As A Means of Increasing Motivation," Journal of Applied Psycholoy: 274-277.
BUCHANAN II, Bruce (1974), "Building Organizational Commitment: The Socializaion of Managers in Work Organizations," Administrative Science Quarterly, 19/4: 533.
CHENHALL, R.H./BROWNELL, P. (1988), "The Effects Of Participative Budgeting On Job Satisfaction and Performance: Role Ambiguity As An Intervening Variable," Accounting, Organizations and Society, 13/3: 225-233.
CHERRINGTON, DJ./CHERRINGTON, J. 0. (1973), "Appropriate Reinforcement Contingencies in the Budgeting Process," Journal Of Accounting Research Supplement, 11: 225-253.
CHONG, Vincent K./EGGLETON, Lan R.C./LEONG, Michele K.C. (2005), "The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note," The British Accounting Review, 37: 115-133.
CHOW, Chee W./COOPER, Jean C./WALLER, William S. (1988), "Participative Budgeting: Effects Of A Truth-Inducing Pay Scheme and Information Asymetry On Slack And Performance," The Accounting Review, Vol. LXIII, No.1, January, 111-122.
COHEN, Aaron (1992), "Antecedents of Organizational Commitment Across Occupational Groups: A Meta-Analysis," Journal Of Organizational Behavior, 13: 539-554.
CURRY, James P./WAKEFIELD, Douglas S./PRICE, James L./MUELLER, Charles W. (1986), "On the Causal Ordering of Job Satisfaction ond Organizational Commitment," The Academy of Management Journal, 29/4: 847-858.
DUNK, Alan S. (1993), "The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack," The Accounting Review, 68: 400-410.
DUNK, Alan S./LYSONS, Arthur F.(1997), "An Analysis of Departmental Effectiveness, . Participative Budgetary Control Processes and Enviromental Dimensionality Within the Competing Values Framework: A Public Sector Study," Financial Accountability and Management, 13/1: 1-15.
FRUCOT, Veronique/SHEARON, Winston T. (1991), "Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction," The Accounting Review, 66/1:80-99.
HOPWOOD, A.G. (1972), "An Empirical Study of the Role of Accounting Data in Performance Evaluation," Journal of Accounting Research, 10: 156-182.
GODDARD, Andrew (1997), "Organisational Culture and Budgetary Control in a UK Local Government Organisation," Accounting and Business Research, Till: 111 -123.
GOVINDARAJAN, V. (1986), "Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives," Decision Sciences: 496-516.
GUL, Ferdinand A. (1991), "The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance," Accounting and Business Research, 22: 57-61.
GUL, F.A./ TSUI, J.S.L./ FONG, S.C.C./ KWOK, H.Y.L. (1995), "Decentralization As a Moderating Factor in The Budgetary Participation-Performance Relationship," Some Hong Kong Evidence," Accounting and Business Research, 25: 107-113.
GUZLEY, Ruth M. (1992), "Organizational Climate and Communication Climate Predictors of Commitment to the Organization," Management Communication Quarterly, 5/4: 379-402.
KENIS, I. (1979), "Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance," The Accounting Review: 707-721.
KREN, Leslie (1992), "Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility," The Accounting Review, 67/3: 511-526.
LAMBERT, Eric G. (2004), "The Impact of Job Characteristics on Correctional Staff Members," The Prison Journal, 84/2: 208-227.
LAU, Chong M./BUCKLAND, Christen (2000), "Budget Emphasis, Task Difficulty and Performance: The Effect of Diversity Within Culture," Accounting and Business Research, 31: 37-55.
LAU, Chong M./ BUCKLAND, Christen (2001), "Budgeting- The Role of Trust and Participation: A Research Note," Abacus,.37/3: 369-386.
LAU, Chong M./ TAN, Jeng J. (1998), "The Impact of Budget Emphasis, Participation and Task Difficulty on Managerial Performance: A Cross-Cultural Study of The Financial Services Sector," Management Accounting Research, 9: 163-183.
LIBBY, Theresa (1999), "The Influence of Voice and Explanation on Performance in A Participative Budgeting Setting," Accounting, Organizations and Society, 24: 125-137.
LINCOLN, J.R./KALLEBERG, A. L. (1985), "Work Organization and Workplace Commitment: A Study Of Plants and Employees in the U.S. and Japan," American Sociological Review: 738-760.
MAHONEY, T.A./JERDEE, T.H./ Carroll, S.J. (1965), "The Jobs of Management," Industrial Relation: 97-110.
MARSDEN, Peter V./KALLEBERG, Arne L.I COOK, Cynthia R. (1993), "Gender Differences in Organizational Commitment: Influences of Work Positions and Family Roles," Work and Occupations, 20/3: 368-390.
MATHIEU, J.E./ZAJAC, D.M. (1990), "A Review and Meta-Analysis of the Antecedents, Correlates, and Consequences of Organizational Commitment," Psychological Bulletin, 108: 171-194.
MEYER, John P./BECKER, Thomas E./VANDENBERGHE, Christian (2004) "Employee Commitment and Motivation: A Conceptual Analysis and Integrative Model," Journal of Applied Psychology, 89/6: 991-1007.
MEYER, J. P./ ALLEN, N.J. (1991), "A Three-Component Conceptualization of Organizational Commitment," Human Resource Management Review, 1, 61-89.
MEYER, J. P. /ALLEN, N. J. (1997), Commitment in the workplace: Theory, Research, and Application (Thousand Oaks, CA: Sage Publications, 11).
MILANI, Ken W. (1975), "The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study," The Accounting Review,: 274-285.
MOWDAY, R.T./PORTER, L.W./STEERS, R.M. (1982), Employee Organization Linkages: The Psychology of Commitment, Absenteeism, and Turnover (New York: Academic Press, 27).
MOWDAY, R.T./ STEERS, R.M./ PORTER, L.W.(1979), "The Measurement of Organizational Commitment," Journal of Vocational Behavior, 14: 224-247.
MURRAY, D. (1990), "The Performance Effects of Participative Budgeting: An Integration of Intervening and Moderating Variables," Behavioral Research in Accounting, 2/2: 104-123.
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.
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: 467-483.
O'CONNOR, N. (1995) "The Influence of Organizational Culture on the Usefulness of Budget Participation By Singaporean-Chinese Managers," Accounting, Organizations and Society, 20: 383-404.
ORPEN, Christopher (1991), "Job Difficulty as a Moderate of the Effect of Budgetary Participation on Employee Performance," The Journal of Social Psychology, 132/5: 695-696.
OTLEY, David T. (1978), "Budget Use and Managerial Performance," Journal of Accounting Research, Vol.16, No.1, Spring, 122- 149.
PORTER, L.W./STEERS, R.M./MOWDAY, R.T./BOULIAN, P.V. (1974) "Organizational Commitment, Job Satisfaction, and Turnover among Psychiatric Technicians," Journal of Applied Psychology, 59:.609.
RANDALL, D. M. (1990), "The Consequences of Organizational Commitment: Methodological Investigation," Journal of Organizational Behavior, 11: 361-378.
RIAHI-BELKAOUI, Ahmed (2002), Behavioral Management Accounting (Westport, London: Quorum Books).
SNEED, J./HERMAN, CM. (1990), "Influence of Job Characteristics and Organizational Commitment on Job Satisfaction of Hospital Foodservice Employees," J Am Diet Assoc.,8: 1072-1076.
STEERS, Richard M. (1977), "Antecedents and Outcomes of Organizational Commitment," Administrative Science Quarterly, 22: 46-56.
SUBRAMANIAM, Nava/ ASHKANASY, Neal M. (2001), "The Effect of Organizational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes," Australian Journal of Management, 26/1: 35-54.
TSUI, Judy S.L. (2001), "The Impact of Culture on The Relationship Between Budgetary Participation, Management Accounting Systems, and Managerial Performance: An Analysis of Chinese and Western Managers," The International Journal of Accounting, 36: 125-146.
WELSCH,. Harold P./LAVAN, Helen (1981), "Inter-Relationships Between Organizational Commitment and Job Characteristics, Job Satisfaction, Professional Behavior, and Organizational Climate," Human Relations, 34/12: 1079-1089.
ZEFFANE, Rachid (1994), "Patterns of Organizational Commitment and Perceived Management Style: A Comparison of Public and Private Sector Employees," Human Relations, 47/8: 977-1010.