Article Abstract:
A study was conducted to analyze the association between the use of a fair budgeting process and subordinate performance. The theory of organizational justice was utilized to determine a fair budgeting process supporting two components. These were the subordinate's commitment in the budgeting process and the communication of a reason for the subordinate's lack of influence over the final budget objective. Predicted relationships between commitment, lack of influence and mean performance were then analyzed. Results indicated that performance improvements correlated with the combination of commitment to the budgeting process and lack of influence over the final budget goal. Findings also showed preliminary proof about the function of fairness of the budgeting process as a motivating factor within the procedural justice and performance model.
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Article Abstract:
A study was conducted to determine how the accounting research community is doing in the face of the competing needs for universal global theories and models that address domestic institutional issues. On the one hand, researchers are compelled to embrace a global approach and international approach in view of the internationalization of financial markets. On the other hand, accounting research is also looked upon to focus on local accounting concerns. Studies that appeared in six English-language accounting journals in the US, Europe and Australia between 1984 and 1993 were examined. Findings indicate that accounting research tends to be more oriented toward local issues. Seventy-seven percent of the papers reviewed used research data and were published in journals from the researchers' home country.
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Article Abstract:
A theoretical and empirical study of budgetary biasing behavior is presented. Theoretical conclusions offer a framework for analyzing budgetary bias at the individual and organizational level. The empirical aspect of the study tests the validity of the theoretical model in a large company with multiple profit-centers. Budgetary biasing is found to be a complex phenomenon involving many factors which interact with one another.
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