Linking Participative Budgeting Congruence to Organization Performance (Retracted)

Clinton, Bill; Hunton, James E.

doi:10.2308/bria.2001.13.1.127

Cited by 33 publications

(7 citation statements)

References 8 publications

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“…This made the final sample of 314 to be used for analysis. Thus, the final response rate was 20.9 percent which is similar to other management accounting studies (Guilding et al , 2000; Clinton and Hunton, 2001). Data were collected through the questionnaire survey by targeting key informants, a technique consistent with the literature (Kumar et al , 1993).…”

Section: Methodssupporting

confidence: 85%

Organisational culture, environmental management control systems, environmental performance of Pakistani manufacturing industry

San

Magsi

Burgess

2019

IJPPM

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Purpose The purpose of this paper is to analyze the influence of organizational culture (OC) on a firm’s environmental performance (EP) via the mediating variable of environmental management control systems (EMCS). Design/methodology/approach Data were collected from 314 Pakistani manufacturing firms via the questionnaire survey, and the structural equation modeling was used to test the relationships. Findings The stable and flexible values of OC affect the effectiveness of formal and informal EMCS. Informal EMCS mediates the relationship between flexible values and EP, whereas formal EMCS mediates the stable values and EP. Overall, the data reveal that the integration of environmental culture within an organization’s culture and control systems leads to improve EP. Originality/value The study is one of the first, to the author’s knowledge, that links OC, EMCS, and EP in a developing economy, in this case Pakistan.

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Section: Methodssupporting

confidence: 85%

Organisational culture, environmental management control systems, environmental performance of Pakistani manufacturing industry

San

Magsi

Burgess

2019

IJPPM

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“…Out of 1500 questionnaires, 354 questionnaires were received and the final sample was 314 used for analysis. Thus, the final response rate was 20.9% which is similar to other management accounting studies [58]. Data were collected through the questionnaire survey by targeting key informants, a technique consistent with the literature [59].…”

Section: Data Collectionmentioning

confidence: 70%

Organizational Culture and Environmental Performance

Magsi

San

et al. 2018

Sustainability

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Because it has become more and more urgent for organizations to implement environmental strategies with the support of organizational culture, this study considers it necessary to conduct an empirical study to examine the impact of organizational culture on environmental performance. Synthesizing the perspectives of organizational culture and environmental performance, we applied a theoretical model in the manufacturing industry of Pakistan linking an organizational culture that supports environmental practices for better environmental performance. Based on a survey of 314 manufacturing firms, using Smart-PLS, the current study found that adaptability, mission and consistency positively affect environmental performance. However, involvement does not have an effect on environmental performance. Additionally, organizational culture as a latent variable has a strong impact on environmental performance. The study is one of the first, to the author's knowledge that links OC and EP in a developing economy, in this case Pakistan.

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“…Individual choice studies also utilize surveys ͑e.g., Chalos and Poon 2000;Clinton and Hunton 2001͒ and archival data ͑e.g., Banker et al 2000a͒. Archival studies often reflect a naturally occurring experiment that permits the researcher to study behavior before and after the change ͑"stimulus"͒ has taken place.…”

Section: Methodsmentioning

confidence: 99%

A Proposed Framework for Behavioral Accounting Research

Birnberg

2011

Behavioral Research in Accounting

121

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Behavioral accounting research ͑BAR͒ is richer today, in the topics covered, the methods used, and the range of sub-areas of accounting in which it is performed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of the research: the individual, group, organization, or the society within which accounting exists. The purpose of the framework is to help researchers in BAR to appreciate the insights to their research questions that can be found in BAR using another research method or studying a similar issue in another sub-area of accounting. Existing research in each of these four areas is discussed to illustrate the usefulness of the framework. In addition, behavioral research in other disciplines that could impact BAR and areas of potential future research are discussed.

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Linking Participative Budgeting Congruence to Organization Performance (Retracted)

Cited by 33 publications

References 8 publications

Organisational culture, environmental management control systems, environmental performance of Pakistani manufacturing industry

Organisational culture, environmental management control systems, environmental performance of Pakistani manufacturing industry

Organizational Culture and Environmental Performance

A Proposed Framework for Behavioral Accounting Research

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