The Association Between Budgetary Participation With Competitive Advantage: A Sequential Mediation Model

Abstract

This study examines the sequential mediating role of employee organisational commitment (EOC) and innovation on the relationship between budgetary participation and competitive advantage. Data were collected from a mail survey questionnaire of 86 Australian organisations with PROCESS applied to analyse the data. The study's findings make a significant contribution to the budgetary participation and behavioural management literature and practice. Specifically, the study provides a theoretical insight into the role of an important employee behavioural factor, EOC and innovation in mediating the relationship between budgetary participation and competitive advantage. In particular, the findings inform practitioners that budgetary participation influences the EOC of employees and subsequently influence competitive advantage through exploratory innovation.

Citation

Su, S., Baird, K. and Nuhu, N. (2024), "The Association Between Budgetary Participation With Competitive Advantage: A Sequential Mediation Model", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research, Volume 27 (Advances in Accounting Behavioural Research, Vol. 27), Emerald Publishing Limited, Leeds, pp. 115-136. https://doi.org/10.1108/S1475-148820240000027005