The effects of job-related tension on managerial performance in participative budgetary settings

The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes

“…Manufacturing companies were chosen for consistency with previous research into budgetary participation and job-related outcomes (e.g. Brownell and Hirst, 1986;Dunk, 1990Dunk, , 1993Mia, 1989). Food manufacturers were selected because this industry provides a variety of strategic and management approaches, while controlling for extraneous industry variables.…”

“…Food manufacturers were selected because this industry provides a variety of strategic and management approaches, while controlling for extraneous industry variables. Companies with less than a hundred employees were not expected to have clearly defined areas of responsibility to which managers are appointed (Dunk, 1993). The human resource manager of each company was initially contacted to identify those managers in each firm with a distinct area of responsibility.…”

“…Mintzberg (1971) has noted that managerial performance encompasses a variety of tasks such as planning, investigating, and coordinating activities; and selecting, evaluating and supervising staff. Notwithstanding this, prior studies (e.g., Govindarajan, 1986;Mia, 1989;Dunk, 1993) have successfully assessed managerial performance using an omnibus index based on the instrument developed by Mahoney, Jerdee, and Carroll (1963).…”

“…Dunk (1993) andJamal (1985) report the relationship between managerial performance and JRT to be negative.…”

Do comprehensive performance measurement systems help or hinder managers’ mental model development?

“…The Mahoney et al (1965) scale is frequently used to measure managerial performance in accounting studies (Chalos and Poon, 2000;Chong and Chong, 2002;Marginson and Ogden, 2005;Otley and Fakiolas, 2000;Parker and Kyj, 2006;Wentzel, 2002), with researchers arguing that self-report measures of performance are valid and tend to exhibit less bias than supervisor ratings (Dunk, 1993;Marginson and Ogden, 2005;Parker and Kyj, 2006), and that self-rated subjective measures of subordinate performances are highly correlated with superiors' subjective ratings of subordinate performance and objective measures of subordinate performance (Furnham and Stringfield, 1994;Heneman, 1974;Venkatraman and Ramanujam, 1987). The reliability and validity of the scales is also examined in the PLS measurement model.…”