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1 The International Journal of Accounting Studies (1) (2) NSC H

2 The Effect of Participative Budgeting Congruence on the Individual Performance and Corporate Performance Yeun-Wen Chang Department of Public Finance and Taxation National Taichung Institute of Technology Ruey-Dang Chang Department of Business Administration National Sun Yat-Sen University Ching-Ping Chang Department of Business Administration National Sun Yat-Sen University Shao-Chun Wu Senior Deloitte & Touche Abstract We adopt the viewpoint of participative budgeting congruence to investigate the direct and indirect impact of budget participation on the corporate and individual performance. This study also adopts job satisfaction and job-related tension as the intermediate variables to discuss the relationship of budget participation and performance. The empirical results show that: (1) When the effect of participative budgeting congruence is not controlled, budget participation has an indirect impact on corporate performance through job satisfaction or individual performance. (2) When the effect of participative budgeting congruence is controlled, the budget participation has an indirect impact on corporate performance through individual performance. Besides, when the degree of participation congruence (DPC) is high, budget participation has a positive effect on individual performance through job satisfaction, then enhancing corporate performance. When the DPC is low, budget participation has a positive effect on individual performance through job-related tension, then improving the corporate performance. Keywords: Participative budgeting congruence, Corporate performance, Individual performance. Submitted November 2005 Accepted February 2007 After 3 rounds of review

3 59 (Shields and Shields 1998) 1 (1998) 2 (2005) (Merchant 1981; Kren 1992) (Bryan and Locke 1967) (Milani 1975) Chenhall and Brownell (1988) Greenberg, Greenberg and Nouri (1994) (meta-analysis) Shields and Shields (1998) 3 (2001) ( ) Chenhall and Brownell (1988) Clinton (1999) (degree of participation allowed, DPA) (perceived need for 1 Argyris (1952) 2 ( 1998) 3 Shields and Shields (1998) ( )

4 participation, DNP) (degree of participation congruence, DPC) 4 Clinton (1999) Clinton and Hunton (2001) Clinton (1999) (Lau and Tan 2003) (Lau and Buckland 2001) Milani (1975) Harrison (1992) Shields, Deng and Kato (2000) ( ) (Shields and Young 1993) Shields and Shields (1998) () ( Chenhall and Brownell 1988) ( Shields and Young 1993) Shields and Shields (1998) ( ) Shields and Shields (1998) 4

5 61 Clinton (1999) Clinton and Hunton (2001) : (1) Parker and Kyj (2006) Agbejule and Saarikoski (2006) (2) Shields and Shields (1998) ( ) (3) Clinton (1999) Clinton and Hunton (2001) Kenis (1979) Shields and Shields (1998)

6 Brownell (1985) Kren (1992) 2. (sense of control) (ego-involvement) Brownell (1982b) 3. ( ) ( )(Brownell 1982a) (Brownell 1982a) Merchant (1981) Kren (1992) Hansen and Van der Stede (2004) ( ) ( ) ( ) (2005) H1-1 H1-2

7 63 Martins, Eddleston and Veiga (2002) ( ) ( ) Shields and Shields (1998) (Kenis 1979; Brownell 1982b) (Brownell 1982a) (Bryan and Locke 1967) Iaffaldano and Muchinsky (1985) Milani (1975) Petty, McGee and Cavender (1984) () ( Chenhall and Brownell 1988) ( Shields and Young 1993) Shields and Shields (1998) (Milani 1975) (Covaleski, Evans, Luft and Shields 2003) H2-1 H2-2

8 (Kenis 1979) (Shields et al. 2000) Kenis (1979) 5 Harrison (1992) Lau, Low and Eggleton (1995) (arousal model) U (Weick 1983) 6 (Edwards 1996) ( ) (Shields et al. 2000) Edwards (1996) Shields and Shields (1998) H3-1 H3-2 5 Kenis (1979) 6

9 65 Bruns and Waterhouse (1975) Merchant (1981) (2003) Vroom and Yetton (1973) 7 Doll and Torkzadeh (1991) ( ) 1. Vroom and Jago (1988) Vroom and Yetton (1973) VY VJ Doll and Torkzadeh (1991) 8 2. Margerison and Glube (1979) 7 Vroom and Yetton (1973) 8 ( ) 8 Doll and Torkzadeh (1991) Mann-Whitney U

10 Clinton (1999) Clinton (1999) Clinton and Hunton (2001) Brownell (1982a, 1982b) Vroom and Jago (1988) Shields and Shields (1998) ( ) (Vroom and Jago 1988) H4-1a H4-2a (Margerison and Glube 1979) H4-1b H4-2b

11 67 (Covaleski et al. 2003) H4-1c H4-2c 9 Kren (1992) 10 (+) SAT (+) DPA (+) CP IP (+) (--) (--) (--) JRT 9 () Hopwood (1972) 10 Kren (1992)

12 PNP DPA (+) SAT (+) (+) CP IP DPC (--) JRT (--) DPA DPA (+) SAT (+) (+) CP IP (+) (--) (--) (--) JRT 1. Kenis (1979) Clinton and Hunton (2001) 1 Bruns and Waterhouse (1975) (0= 6= ) (1= 7= ) Likert (1=7= ) (1= 11 Bruns and Waterhouse (1975) Clinton and Hunton (2001)

13 69 7= ) DPA 6 Dpa i = 1 = i (1) Pnpi = 1 PNP = i (2) 6 6 Dpa i Pnpi = 1 DPC = i (3) 6 DPA PNP DPC Dpa i Pnp i Dpc i i 2. Comer, Machleit and Lagace (1989) Likert (1=7= ) 3. Kenis (1979) Shields et al. (2000) Likert (1=7= ) 4. Govindarajan and Gupta (1985) ( ) Parker, Taylor, Barrett and Martens (1959) (leniency bias)

14 Steers (1975) Govindarajan and Gupta (1985) 13 Govindarajan and Gupta (1985) Nouri and Parker (1998) 14 Nouri and Parker (1998) Govindarajan and Gupta (1985) Nouri and Parker (1998) 6 ( Ipi IMPi ) i = 1 IP = (4) 6 IMPi i = 1 IP IP i i IMP i i Likert (1= / 7= / ) Chenhall and Brownell (1988) Kren (1992) Heneman (1974) Heneman (1974) (halo effect) 13 Govindarajan and Gupta (1985) 12 ( )( 12 ) 14 Nouri and Parker (1998)

15 71 Choi and Lee (2003) Choi and Lee (2003) Likert (1=7= ) CP = β 0 + β1dpa + β 2SAT + β 3JRT + β 4IP + β 5SIZE + ε... (1) IP = β 0 + β1dpa + β 2SAT + β 3JRT + ε (2) 2. SAT = β 0 + β1dpa + ε. (3) 3. JRT = β 0 + β1dpa + ε..(4) CP IP SIZEDPA SAT JRT Clinton and Hunton (2001) 15 1 Merchant (1981) (1994)

16 Shields and Young (1993) % % % 31~ % 49% % 2. Chi-Square 24.4 (p<0.10) Brownell (1985)

17 73 t 17 Jrt5 Cp3 Cp4 (p<0.10) a % b % c % = / % = / 17 Fowler (1988)

18 % (n=104) (n=104) ~ ~ ~ ~ ~ ~ ~ ~ DPA (1.347) DPC (0.801) DPC (6.114) JRT (3.809) 4 a (DPA) (PNP) (DPC) (SAT) (JRT) (CP) (IP) a. 104 Pearson

19 75 Pearson a DPA PNP DPC SAT JRT CP IP SIZE (DPA) (PNP) *** (DPC) *** * * (SAT) *** ** * ** (JRT) ** *** (CP) *** *** *** *** (IP) *** *** *** *** *** *** (SIZE) * *** a.***(**)[*] 1%(5%)[10%] ( ) (Nunnally 1978) Cronbach s α Nunnally (1978) 2. (Nunnally 1978) 15 (Kerlinger 1986) 18 ( 2001) Cronbach s ( ) ( ) ( )

20 Kerlinger (1986) Sat3 Jrt3 0.4 Sat3 Jrt3 Kerlinger (1986) 0.5 d a b c Dpa Dpa Dpa Dpa Dpa Dpa Pnp Pnp Pnp Pnp Pnp Pnp Sat Sat Sat Sat Jrt Jrt Jrt Jrt Jrt Jrt Cp Cp Cp Cp Cp Ip Ip Ip Ip Ip Ip a. (item-total correlation) b. (factor loading) c. Cronbach s α d (1) VIF (variance- inflation factor, VIF) VIF VIF<5 (Studenmund 2001)

21 77 (D-W) 20 (F ) 4 1% 1 (β=0.184 p<0.10) (β=0.317 p<0.01) H1-1 2 (β=0.301 p<0.01) (β= p<0.01) H1-2 Merchant (1981) Brownell (1982a) 3 4 (β=0.393 p<0.01) ( ) SIZE *** SAT * ** DPA JRT *** SAT CP *** DPA *** JRT *** IP ***(**)[*] 1%(5%)[10%] ( ) 20 D-W D-W 2 (Studenmund 2001)

22 a CP = β 0 + β 1 DPA + β 2 SAT + β 3 JRT + β 4 IP + β 5 SIZE + ε 2 IP = β 0 + β 1 DPA + β 2 SAT + β 3 JRT + ε 3 SAT = β 0 + β 1 DPA + ε 4 JRT = β 0 + β 1 DPA + ε CP IP SAT JRT t t t t DPA *** *** SAT * JRT *** IP *** SIZE ** Adj. R F *** *** *** D-W Max VIF a. DPA= SAT=JRT= CP= IP= SIZE= ( =1 =0 b.***(**)[*] 1%(5%)[10%] ( ) 104

23 79 (2) 21 ( Pearson ) (1) (2) (3) Baron and Kenny (1986) (1)(2) (3) ( ) (β=0.393 p<0.01 β=0.184 p<0.10) (β=0.301 p<0.01 β=0.317 p<0.01) (0.275) (0.057) (γ=0.393 p<0.01 γ=0.184 p<0.10) Baron and Kenny (1986) Baron and Kenny (1986) Milani (1975) H2-1 H2-2 H3-1 H3-2 Sobel (1982) t t (p<0.10) (p<0.05) 21 (Wonnacott and Wonnacott 1981)

24 e SAT DPA *** *** - - JRT DPA CP DPA *** a - SAT *** * b JRT *** c IP *** *** SIZE *** ** IP DPA *** *** d - SAT *** JRT *** *** a =0.393*0.184+(-0.161)*(-0.113) *0.091* *0.317+(-0.161)*(-0.408)*0.317 b =0.091*0.317 c =(-0.408)*0.317 d =0.393*0.091+(-0.161)*(-0.408) e. ***(**)[*] 1%(5%)[10%] ( ) 104 b 1a Y 1 b 31 X a b 3a Y 3 b 2a b 32 Y 2 b 34 Y 1 b 1a b 41 X a b 4a Y 4 X a : Y 1 : Y 2 : b 2a b 42 Y 2 Y 3 : Y 4 : b ij : ( )

25 81 (IE) (B i ) (S i ) t X a Y 3 Y 1 b 1a b 31 = (b 2 31 s 2 1a +b 2 1a s 2 31 ) 1/2 = (B i -0) / S i = * Y 2 b 2a b 32 = (b 2 32 s 2 2a +b 2 2a s 2 32 ) 1/2 = (B i -0) / S i = Y 1 Y 4 b 1a b 41 b 34 = (b 2 34 s b 2 34 s 2 1a +b 2 41 s 2 1a +b s 34 +b 2 1a s b 2 1a s 2 34 ) 1/2 = (B i -0) / S i = Y 4 b 4a b 34 = (b 2 34 s 2 4a +b 2 4a s 2 34 ) 1/2 = (B i -0) / S i = ** Y 2 Y 4 b 2a b 42 b 34 = (b 2 34 s b 2 34 s 2 2a +b 2 42 s 2 2a +b s 34 +b 2 2a s b 2 2a s 2 34 ) 1/2 = (B i -0) / S i = X a Y 4 Y 1 b 1a b 41 = (b 2 41 s 2 1a +b 2 1a s 2 41 ) 1/2 = (B i -0) / S i = Y 2 b 2a b 42 = (b 2 42 s 2 2a +b 2 2a s 2 42 ) 1/2 = (B i -0) / S i = a. b ij : ( ) s ij : b. Sobel (1982) c. ***(**)[*] 1%(5%)[10%] ( ) (1) (VIF) (D-W) (F) 4 5% (β=0.371 p<0.05) (β=0.305 p<0.01 β=0.191 p<0.10 β= p<0.01) (β=0.285 p<0.05) (β=0.352 p<0.05) (β=0.342 p<0.05 β= p<0.01) (β=0.455 p<0.01 β= p<0.05)

26 a 1 CP = β 0 + β 1 DPA + β 2 SAT + β 3 JRT + β 4 IP + β 5 SIZE + ε 2 IP = β 0 + β 1 DPA + β 2 SAT + β 3 JRT + ε 3 SAT = β 0 + β 1 DPA + ε 4 JRT = β 0 + β 1 DPA + ε CP IP SAT JRT β t β t β t β t DPA *** ** SAT * JRT *** IP ** SIZE ** Adj. R F *** *** ** D-W Max VIF DPA ** *** ** SAT JRT *** IP ** SIZE Adj. R F *** *** *** ** D-W Max VIF a. DPA= SAT=JRT= CP= IP= SIZE= ( =1 =0) (n=63) (n=41) b.***(**)[*] 1%(5%)[10%] ( )

27 The International Journal of Accounting Studies ( ) SIZE ** SAT ** DPA CP DPA JRT ** SAT *** * ** IP JRT *** ( ) SIZE *** SAT DPA CP ** JRT *** SAT ** DPA ** ** JRT *** IP ***(**)[*] 1%(5%)[10%] ( ) 83

28 (2) Pearson Baron and Kenny (1986) Sobel (1982) (p<0.10) Baron and Kenny (1986) Sobel (1982) 10% H4-1a H4-1b H4-1c H4-2a H4-2b H4-2c

29 85 Pearson a DPA SAT JRT CP IP SIZE (DPA) *** ** ** ** (SAT) ** ** *** (JRT) *** ** (CP) ** ** ** * (IP) ** *** *** *** (SIZE) ** a.(n=63) (n=41 b.***(**)[*] 1%(5%)[10%] ( e : SAT DPA ** ** - - JRT DPA CP DPA a SAT ** b JRT ** c IP *** ** SIZE ** ** IP DPA ** *** d - SAT *** * JRT *** *** : (IE) (B i ) (S i ) t X a Y 3 Y Y Y 1 Y Y * Y 2 Y X a Y 4 Y Y a =0.285* *(-0.011) *0.191* * *(-0.446)*0.37 b =0.191*0.37 c = (-0.446)*0.37 d =0.285* *( e. ***(**)[*] 1%(5%)[10%] ( ) 63

30 e SAT DPA *** *** - - JRT DPA ** ** - - CP DPA a SAT *** b JRT *** c IP ** ** SIZE * IP DPA ** ** d - SAT JRT ** *** (IE) (B i ) (S i ) t X a Y 3 Y Y Y 1 Y Y Y 2 Y X a Y 4 Y Y * a =0.455*0.254+(-0.350)*(-0.160)+0.455*(-0.073) * *0.352+(-0.350)*(-0.406)*0.352 b =(-0.073)*0.35 c =(-0.406)*0.35 d =0.455*(-0.073)+(-0.350)*(-0.406) e. ***(**)[*] 1%(5%)[10%] ( ) 41 Doll and Torkzadeh (1991) ( ) ( ) Doll and Torkzadeh (1991) Mann-Whitney U 絶 ( ) Doll and Torkzadeh (1991) 絶

31 87 (p<0.10) Mann-Whitney U 24 (p<0.01) (p<0.01) Mann-Whitney U a Mann-Whitney U (n=35) (n=6) Z Dpa Dpa Dpa Dpa Dpa Dpa Pnp *** Pnp ** Pnp *** Pnp *** Pnp *** Pnp * Dpa1 Pnp *** Dpa2 Pnp *** Dpa3 Pnp *** Dpa4 Pnp *** Dpa5 Pnp *** Dpa6 Pnp *** Mann-Whitney U (DPA) (PNP) *** (DPC) *** (SAT) (JRT) (CP) (IP) a.***(**)[*] 1%(5%)[10%] ( ) ( 2005) ( 6 ) t Mann-Whitney U 24 ( 6 ) Mann-Whitney U

32 Pearson Spearman 25 絶 ( ) - a DPA PNP SAT JRT CP IP (DPA) (1.000) *** (0.152) (-0.580) (-0.486) * (0.257) *** (0.429) (PNP) *** (0.011) (1.000) (-0.123) (-0.516) (-0.030) ** (0.820 ** ) (SAT) ** (-0.565) (-0.014) (1.000) ** (-0.261) *** (-0.319) (-0.058) (JRT) (-0.231) (-0.444) ** (-0.196) (1.000) ** (-0.200) *** ( ** ) (CP) ** (0.197) (0.031) *** (-0.506) *** (-0.277) (1.000) *** (0.143) (IP) *** (0.094) ** (0.623) (0.001) *** ( ** ) *** (0.064) (1.000) a. Pearson Spearman b. - (n=35) - (n=6 c.***(**)[*] 1%(5%)[10%] ( ( Parker and Kyj 2006; Agbejule and Saarikoski 2006) Shields and Shields (1998) 25 Spearman ( 2005) 6 Spearman

33 89 ( ) Clinton (1999) Clinton and Hunton (2001) ( ) (Margerison and Glube 1979) (Covaleski et al. 2003) Brownell (1985) Harrison (1992) Parker et al. (1959)

34 (Hopwood 1972) (Hartmann and Moers 2003) (1)... (2) (3)... (4).. (5).. (6) (1) (2) (3) (4) (5)

35 91 (1) (2) (3) (4) (5) (6) (7) (1) (2) (3) (4) (5) (1) (2) (3) (4) (5) (6) (6 ) ( )

36 (8 ) (10 ) (9 ) Agbejule, A., and L. Saarikoski The effect of cost management knowledge on the relationship between budgetary participation and managerial performance. The British Accounting Review 38 (December): Argyris, C The impact of budgets on people. Controllership Foundation. Baron, R. M., and D. A. Kenny The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51 (December): Brownell, P. 1982a. The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research 20 (Spring): Brownell, P. 1982b. A field study examination of budgetary participation and locus of control. The Accounting Review 57 (October): Brownell, P Budgetary systems and the control of functionally differentiated organizational activities. Journal of Accounting Research 23 (Autumn): Bruns, W. J., and J. H. Waterhouse Budgetary control and organization structure. Journal of Accounting Research 13 (Autumn): Bryan, J. F., and E. A. Locke Goal setting as a means of increasing motivation. Journal of Applied Psychology 51 (June): Chenhall, R. H., and P. Brownell The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society 13 (February):

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38 Heneman, H. G Comparisons of self- and superior ratings of managerial performance. Journal of Applied Psychology 59 (October): Hopwood, A. G An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research 10 (Supplement): Iaffaldano, M. T., and P. M. Muchinsky Job satisfaction and job performance: A meta-analysis. Psychological Bulletin 97: Kenis, I Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review 54 (October): Kerlinger, F. N Foundations of Behavior Research. Fort Worth: Holt, Rinehart and Winston. Kren, L Budgetary participation and managerial performance: The impact of information and environmental volatility. The Accounting Review 67 (July): Lau, C. M., L. C. Low, and I. R. C. Eggleton The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence. Accounting, Organizations and Society 20 (July): Lau, C. M., and C. Buckland Budgetin The role of trust and participation: A research note. Abacus 37 (October): Lau, C. M., and S. L. C. Tan The effects of participation and job-relevant information on the relationship between evaluative style and job satisfaction. Review of Quantitative Finance and Accounting 21: Margerison, C., and R. Glube Leadership decision-making: An empirical test of the Vroom and Yetton model. The Journal of Management Studies 16 (February): Martins, L. L., K. A. Eddleston, and J. F. Veiga Moderators of the relationship between work-family conflict and career satisfaction. Academy of Management Journal 45 (April): Merchant, K. A The design of the corporate budgeting system: Influences on managerial behavior and performance. The Accounting Review 56 (October):

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作主动追求知识获取技能, 在心理和生理上都非常积极的个体 (Zimmerman & Pons, 1986) 在此期间, 自我效能感 (self-efficacy) 自我控制 (self-control) 自我管理 (self-

作主动追求知识获取技能, 在心理和生理上都非常积极的个体 (Zimmerman & Pons, 1986) 在此期间, 自我效能感 (self-efficacy) 自我控制 (self-control) 自我管理 (self- 网络环境中英语学习者自我调控的个体特征研究 A Qualitative Study of Chinese EFL Learners Online Self-regulation * 1,2 郑春萍, 穆婕 2, 章僖格 2, 苑仁庆 2, 李芒 1 北京师范大学教育学部 2 北京邮电大学人文学院 * zhengchunping@bupt.edu.cn