Testing a model of the motivational role of budgetary participation on job performance: a goal setting theory analysis
Abstract
This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that budgetary participation affects job performance via two intervening variables, namely budget goal difficulty and budget goal commitment. The results show that budgetary participation enhances job performance directly and indirectly via budget goal difficulty and budget goal commitment.
Citation
Chong, V.K. and Leung Tak‐Wing, S. (2003), "Testing a model of the motivational role of budgetary participation on job performance: a goal setting theory analysis", Asian Review of Accounting, Vol. 11 No. 1, pp. 1-17. https://doi.org/10.1108/eb060760
Publisher
:MCB UP Ltd
Copyright © 2003, MCB UP Limited